285.100. Any employer who promises in writing to makepayments to an employee retirement or welfare plan, either bycontract with an individual employee, by a collective bargainingagreement, or by agreement with the employee retirement orwelfare plan, and who willfully fails to make the payment withinsixty days after they become due and payable is guilty of amisdemeanor.
(L. 1974 S.B. 409 ยง l)