Section 19708.
Cal. Revenue and Taxation Code - RTC § 19708.
in effectAny person required under this part 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 not more than two thousand dollars ($2,000) or imprisoned pursuant to
subdivision (h) of Section 1170 of the Penal Code, or both.
References
referencesCal. Penal Code - PEN § 1170.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026