California § 2118.5 - Any person required by this code to collect, account for, and pay over any tax or
Full text of California Public Contract Code - PCC § 2118.5 — Any person required by this code to collect, account for, and pay over any tax or, with citation guidance and answers to common questions.
§ 2118.5. Any person required by this code to collect, account for, and pay over any tax or
Any person required by this code to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or truthfully account for and pay over the tax or amount shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined an amount not more than twenty thousand dollars ($20,000), or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both the fine and imprisonment, at the discretion of the court.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 2118.5
What does Public Contract Code - PCC § 2118.5 cover?
Section 2118.5 ("Any person required by this code to collect, account for, and pay over any tax or") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 2118.5?
A common citation format is "Public Contract Code - PCC § 2118.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 2118.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.