Washington § 50.36.020 - Violations by employers.

Full text of Washington Revised Code of Washington § 50.36.020 — Violations by employers., with citation guidance and answers to common questions.

§ 50.36.020. Violations by employers.

(1) Any person required under this title to collect, account for and pay over any contributions imposed by this title, who willfully fails to collect or truthfully account for and pay over such contributions, and any person who willfully attempts in any manner to evade or defeat any contributions imposed by this title or the payment thereof, is guilty of a gross misdemeanor and shall, in addition to other penalties provided by law, upon conviction thereof, be fined not more than five thousand dollars, or imprisoned for up to three hundred sixty-four days, or both, together with the costs of prosecution.
(2) The term "person" as used in this section includes an officer or individual in the employment of a corporation, or a member or individual in the employment of a partnership, who as such officer, individual or member is under a duty to perform the act in respect of which the violation occurs. A corporation may likewise be prosecuted under this section and may be subjected to fine and payment of costs of prosecution as prescribed herein for a person.
[ 2011 c 96 s 44; 2003 c 53 s 280; 1953 ex.s. c 8 s 23; 1945 c 35 s 181; Rem. Supp. 1945 s 9998-320. Prior: 1943 c 127 s 12; 1941 c 253 s 13.]

Notes

Findings—Intent—2011 c 96: See note following RCW 9A.20.021.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Crimes and punishment: Titles 9, 9A RCW.

Frequently Asked Questions About Washington § 50.36.020

What does Revised Code of Washington § 50.36.020 cover?

Section 50.36.020 ("Violations by employers.") is part of the Revised Code of Washington, the codified statutory law of Washington. 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 Washington § 50.36.020?

A common citation format is "Revised Code of Washington § 50.36.020" (Washington). 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 Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 50.36.020 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington 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 Washington.