AZ HB2048

Amends section 43-416 of the Arizona Revised Statutes regarding employer withholding of taxes.

Clarifies that employers who fraudulently appropriate or secrete all or part of withheld taxes constitute a class 4 felony.

Removes redundant language ("or any portion") to provide technical correction to the statute.

Applies to taxes required to be collected or withheld that are held in trust for the state pursuant to section 43-415.