Just because they can, doesn't mean they do. I don't see any impediment to filing embezzlement charges against a retailer that charges and keeps sales tax money. The State of California does consider that a "theft"

http://www.myirstaxrelief.com/sales_...esentation.php

This means, that the State tax laws consider you, the responsible person, has “stolen” the sales and use tax-collected money, by your failure to render and pay such sales and use taxes to the appropriate taxing authority agency. Therefore, state taxing authority agencies have extensive powers to recover the sales and use tax-collected money from your business or corporation, with the seizure of assets, and/or liquidation of your business. In California, the State Board of Equalization, BOE, or, SBE, has the power to recover a business’ unpaid sales taxes personally and directly from the owners, officers, shareholders and even the company employees, when certain requirements are met

Kathy you disappoint me with your reference here. That link is to a private company that wants people to use their services. It seems to me that they have a direct interest in scaring people into thinking they might be committing a crime. Notice they put quotes around the word "stolen"?
I'm still going to hold fast that it isn't a crime....yet

You are of course entitled to your opinion. Cheers.:)

From the "better to owe you than to cheat you" file:

Here's a lesson:
filing a false report is a big deal, and grounds for arrest and trial.
filing a correct report without paying is not. You can owe them without getting a criminal record or jail time.

So the story behind this was related cigarettes. I thought it was odd for the SBOE to pursue a vendor criminally. Cigarettes, liquor, and fuel taxes are very dear to them for some reason. The SBOE publishes a list of x amount of people who owe more than 200k in sales taxes. there are many people on there who owe over a million. there are several people on there who owe several million. None of those are charged criminally.

Mr. Sanjay Bakshi redwood city, south san francisco