(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 § 44; 2003 c 53 § 280; 1953 ex.s. c 8 § 23; 1945 c 35 § 181; Rem. Supp. 1945 § 9998-320. Prior: 1943 c 127 § 12; 1941 c 253 § 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.