Is Failure To Pay A Tax Embezzlement

[Ayatollahgondola]

He's not even remotely an employee of the state or municipal authority, so I don't see how that applies.

We

ll, he collected the taxes on behalf of the state

I don't know if that's true yet.
In many cases, the taxes are placed upon the company as opposed to the customer. This makes the company responsible even if the money is not collected. If this is the case, he collected the funds to pay the taxes levied upon his company. I don't see how this is embezzlement.