People v. McNulty

Appellant was convicted by a jury in the Denver district court of two felony counts in violation of 1965 Perm. Supp., C.R.S. 1963, 138-l-87(3)(b), which requires an employer to collect, account for, and pay over withholding taxes from wages paid to employees.

The statute under which appellant was convicted provides as follows:

“138-1-87. Interest and penalties. — * * * (3)(b) Any person required under this article to collect, account for, and pay over any tax imposed by this article, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully…