Cal. RTC § 19709
This is the official text of Cal. RTC § 19709, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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