Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 4. WITHHOLDING |
Article 3. Withholding as Payment of Tax for Employee |
Sec 43-435. Failure to collect and pay over tax; personal liability
Latest version.
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Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.