Unemployment Insurance Code - UIC
DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751]
( Division 1 enacted by Stats. 1953, Ch. 308. ) PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129]
( Part 1 enacted by Stats. 1953, Ch. 308. ) CHAPTER 10. Violations [2101 - 2129]
( Chapter 10 enacted by Stats. 1953, Ch. 308. ) 2118.
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.
(Added by Stats. 1986, Ch. 724, Sec. 22.)