Missouri Revised Statutes













Chapter 144

Sales and Use Tax

←144.510

Section 144.512.1

144.513→

August 28, 2015

Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.

144.512. In addition to all other penalties, interest and remedies as

prescribed in this chapter, the director of revenue may petition any circuit

court in the state to issue a writ of attachment as provided for in chapter

521 or other injunctive relief against any business or individual engaged in

making sales at retail, including transient employers as defined in chapter

285, if such business or individual made sales at retail at any time after

receiving notice from the director that their retail sales tax license has

been revoked. The provisions of this section shall also apply to any

business or individual, including transient employers as defined in chapter

285, which has not previously obtained a retail sales license but is

discovered by the director to be making sales at retail until such business

or individual comes into full compliance with the law.



(L. 1991 H.B. 80 § 1)







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