{"data":{"id":"us-az/a.r.s.-43-416","jurisdiction":"us-az","citation":"A.R.S. § 43-416","heading":"Failure to remit withholding; classification","body":"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, 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.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/00416.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"b0c888c73ff53fe2abd7a67cd8e9b71fc9d8f96bf3a14cd58a60966f0cb7ca7e","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-415","next":"us-az/a.r.s.-43-417"},"notice":"GroundRules: Original legal text. Not legal advice."}