§ 19708
80 words·~1 min read·
/ca/revenue-and-taxation-code/19708A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person required under this part to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or truthfully account for and pay over the tax or amount shall, in addition to other penalties provided by law, be guilty of a felony, and, upon conviction thereof, shall be fined not more than two thousand dollars ($2,000) or imprisoned pursuant to subdivision
(h)of Section 1170 of the Penal Code, or both.