REFERENCE TITLE: technical correction; taxes; withholding duty

State of Arizona Senate Fifty-first Legislature Second Regular Session 2014

SB 1208

Introduced by Senator Burges

 

AN ACT

 

Amending section 43‑416, Arizona Revised Statutes; relating to tax withholdings.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 43-416, Arizona Revised Statutes, is amended to read:

START_STATUTE43-416.  Failure to remit withholding; classification

Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a "special fund in trust for this state" pursuant to section 43‑415, who fraudulently appropriates, or secretes with a fraudulent intent to appropriate, all or part of the tax to any use or purpose not in the due and lawful execution of the trust, pursuant to this article or any portion is guilty of a class 4 felony. END_STATUTE