Section 19709 Of Chapter 9. Violations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.

. Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 18666, or pay over any tax withheld, is guilty of a misdemeanor, and, upon conviction be fined an amount not to exceed one thousand dollars ($1,000) or imprisoned for not more than one year, or both, at the discretion of the court.