Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 13020, is in violation of this chapter.
(Added by Stats. 1986, Ch. 724, Sec. 24.)
Last modified: October 25, 2018