AZ SB1208

Amends Arizona Revised Statutes Section 43-416 regarding employer withholding tax obligations and criminal liability.

Clarifies language concerning fraudulent appropriation of withheld taxes by employers who are entrusted with collecting or withholding taxes designated as a "special fund in trust for this state."

Specifies that an employer who fraudulently appropriates or secretes with fraudulent intent all or part of withheld taxes for unauthorized purposes commits a class 4 felony.

Makes technical corrections to the statute language to improve clarity regarding the scope of prohibited conduct related to mishandling withheld taxes.