AZ SB1436

Amends Arizona Revised Statutes section 43-416 regarding employer withholding tax obligations and failure to remit.

Clarifies that employers who fraudulently appropriate or secrete tax withholdings held in trust for the state are guilty of a class 4 felony.

Makes technical correction to the statutory language by replacing "or any portion" with "all or part of the tax" for clarity in describing fraudulent withholding appropriation.