Section 2118.5 Of Chapter 10. Violations From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 10.
2118.5
. 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.