43-416. Failure to remit withholding; classification
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/az/title-43/43-416A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.