CA · jury_instructions
CALCRIM No. 2828
Failure to Withhold Tax (Rev. & Tax. Code, §§ 19708, 19709)
The defendant is charged [in Count] with intentionally failing to
(withhold/collect, or truthfully account for,) and pay (a/an) (tax/ [or]
amount required to be withheld) to the Franchise Tax Board [in
violation of <insert appropriate code section[s]>].
To prove that the defendant is guilty of this crime, the People must
prove that:
1. Under state tax laws, the defendant was required to (withhold/
collect, or truthfully account for,) and pay (a/an) (tax/ [or]
amount required to be withheld) to the Franchise Tax Board;
2. The defendant did not do so;
AND
3. The defendant voluntarily chose not to do so, with intent to
violate a legal duty known to (him/her).
[The People do not have to prove the exact amount owed. The People
must prove beyond a reasonable doubt that the amount the defendant
failed to (withhold/collect, or truthfully account for,) and pay to the
Franchise Tax Board was substantial.]
New January 2006
Provenance
- Source
- courts.ca.gov
- Retrieved
- 2026-08-20
- Edition
- calcrim-2019
- Content hash
40203d2d2c3466e8d2ced34d9f100807c99b271916b13c18d84cf0dd41e87b53
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