California Code, Unemployment Insurance Code - UIC § 1733

Any person or employing unit that fails to withhold money or other property or fails to pay the amount or value of the property withheld as provided in Sections 1731 and 1732 shall be personally liable for the payment of the contributions, interest and penalties due from the employer up to but not exceeding the purchase price. The director shall assess such amount to the acquiring person or employing unit and shall give a written notice of the assessment pursuant to Section 1206.Sections 1135, 1136, 1137, 1221, 1222, 1223, and 1224 apply to assessments under this section.