Failure to remit withholding; classification

1. Law
2. Arizona Revised Statutes
3. Taxation of Income
4. Failure to remit withholding; classification

43-416. Failure to remit withholding; classification

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.

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