{"data":{"id":"us-ca/rtc-19709","jurisdiction":"us-ca","citation":"RTC § 19709","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 9. Violations [19701. - 19722.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"accfa69de76fb00ce028afc4e2366e2559676bc86eb6f9a7f415f85e5a14a15b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19708","next":"us-ca/rtc-19710"},"notice":"GroundRules: Original legal text. Not legal advice."}