CODE OF VIRGINIA FAILURE TO PAY WITHHELD CHILD SUPPORT; EMBEZZLEMENT (ยง 18.2-111.2) If any employer withholds money from the pay of his employee for the purpose of paying administrative or court-ordered child support on behalf of the employee and then wrongfully and fraudulently fails to make payment of the money withheld, the employer shall be guilty of embezzlement. HISTORY: 1999, c. 56.