Cal. Unemployment Insurance Code § 2118

California · California Unemployment Insurance Code · Status: effective

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Citation: Cal. Unemployment Insurance Code § 2118, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/930653
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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.