Arizona Laws 43-416. Failure to remit withholding; classification
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Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a "special fund in trust for this state" pursuant to section 43-415, who fraudulently appropriates, or secretes with a fraudulent intent to appropriate, to any use or purpose not in the due and lawful execution of the trust, pursuant to this article or any portion is guilty of a class 4 felony.
Attorney's Note
Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:Class | Prison | Fine |
---|---|---|
Class 4 felony | up to 3 years | up to $150,000 |
Terms Used In Arizona Laws 43-416
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104