California Unemployment Insurance Code

§ 2118

UIC § 2118Div. 1 · Part 1 · Ch. 10

Statute text

Any person or employer who, with or without intent to evade, fails to withhold, pursuant to Section 13020, or fails to pay over any tax withheld, is guilty of a misdeameanor and, upon conviction, shall be fined an amount not to exceed one thousand dollars ($1,000), or imprisoned for not more than one year, or both the fine and imprisonment, at the discretion of the court.

Legislative history

Added by Stats. 1986, Ch. 724, Sec. 22.