Dennis

After a court trial in the Sacramento Municipal Court, the defendant was found guilty of a violation of section 2110 of the Unemployment Insurance Code in that he . . willfully and unlawfully being an officer of a corporate employing unit, as defined by the Unemployment Code, has withheld in trust workers’ contributions and has failed to pay or is financially unable to pay such trust monies to the department . . .”. He now appeals from this judgment.

The ease comes before us on a settled statement. It appears that defendant was an officer of Dennis Pools, Inc.; that the books of Dennis Pools, Inc. reflected that deductions had been made from workers’ wages for the fourth quarter of 1964, and that such deductions were not paid to the department of employment when due and, accordingly, had become delinquent. Defendant testified that he was the president of Dennis Pools, Inc., but that he was a field man not familiar with the administrative details of the corporation. He stated that the books and accounts were the responsibility of the secretary-treasurer of the corporation and that all tax returns were prepared by its accountant. Cheeks, however, were signed by him and the…