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 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.
Arizona Legal Code
§ 43.416
Source: https://www.azleg.gov/ars/43/00416.htm· Version 2026