Arizona Revised Statutes Title 43. Taxation of Income § 43-416. 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 § 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.