43-416. Failure to remit withholding;
classification


Any employer entrusted with or having in his control any tax required to be
collected or withheld and constituting a "special fund in trust for this state" pursuant
to section 43-415, who fraudulently appropriates, or secretes with a fraudulent intent to
appropriate, to any use or purpose not in the due and lawful execution of the trust,
pursuant to this article or any portion is guilty of a class 4 felony.