Cal. Unemployment Insurance Code § 2118.5
Cal. Unemployment Insurance Code § 2118.5
California · California Unemployment Insurance Code · Status: effective · Effective 2011-04-04
Cite this
- Citation
- Cal. Unemployment Insurance Code § 2118.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/930654
- Permanent ID
ys:prov:930654@1- SHA-256
6e2cd20f592b48a0840d6736e7580c1f35ba023a3493bc1c0b684383aa9cc49d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Any person required by this code 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 an amount not more than twenty thousand dollars ($20,000), or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both the fine and imprisonment, at the discretion of the court.