As California employers know, failure to make agreed-upon payments to health and welfare funds, pension funds, or various benefit plans is punishable as a felony if the amount exceeds $500, and punishable as a misdemeanor if the amount is less than $500.  SB 390 now makes it a crime for an employer to fail to remit withholdings from an employee’s wages that were made pursuant to state, local, or federal law.