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.
Cal. Unemp. Ins. Code § 2118
Violations
Applied in 2 court decisions — leading case 12 Cal. 4th 205 - In Re Brown (1995)
Most recently applied in 238 Cal. App. 4th 65 - Cifuentes v. Costco Wholesale Corp. (June 2015)
Added by Stats. 1986, Ch. 724, Sec. 22.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.