Missouri Revised Statutes













Chapter 143

Income Tax

←143.741

Section 143.751.1

143.761→

August 28, 2015

Failure to pay tax.

143.751. 1. If any part of a deficiency is due to negligence or

intentional disregard of rules and regulations (but without intent to

defraud) there shall be added to the tax an amount equal to five percent of

the deficiency. The director shall apprise the taxpayer of the factual basis

for the finding of negligence, or the specific rules or regulations

disregarded, at the time the director issues a proposed assessment. Rules and

regulations which have been determined to be inconsistent with the laws of

this state, by either the courts of this state or the administrative hearing

commission, may not be cited as the basis for an addition to tax under this

section.



2. If any part of a deficiency is due to fraud, there shall be added to

the tax an amount equal to fifty percent of the deficiency. This amount

shall be in lieu of any amount determined under subsection 1 of this section.



3. If any employer, without intent to evade or defeat any tax imposed by

sections 143.011 to 143.996 or the payment thereof, shall fail to make a

return and pay a tax withheld by him at the time required by or under the

provisions of sections 143.011 to 143.996, such employer shall be liable for

such taxes and shall pay the same together with interest thereon and the

addition to tax provided in subsection 1 of this section, and such interest

and addition to tax shall not be charged to or collected from the employee by

the employer. The director of revenue shall have the same rights and powers

for the collection of such tax, interest, and addition to tax against such

employer as are now prescribed by sections 143.011 to 143.996 for the

collection of tax against an individual taxpayer.



4. Any person required to collect, truthfully account for, and pay over

the tax imposed by sections 143.011 to 143.996 who willfully fails to collect

such tax or truthfully account for and pay over such tax or willfully

attempts in any manner to evade or defeat the tax or the payment thereof,

shall, in addition to other penalties provided by law, be liable to a penalty

equal to the total amount of the tax evaded, or not collected, or not

accounted for and paid over. No addition to tax under subsections 1 and 2 of

this section shall be imposed for any offense to which this subsection

applies.



5. Any person who with fraudulent intent shall fail to pay, or to deduct

or withhold and pay, any tax, or to make, render, sign, or certify any

return, or to supply any information within the time required by or under

sections 143.011 to 143.996, shall be liable to a penalty of not more than

one thousand dollars, in addition to any other amounts required under

sections 143.011 to 143.996, to be imposed, assessed and collected by the

director of revenue.



6. For purposes of subsections 4 and 5 of this section, the term

"persons" includes an individual, corporation, or partnership, or an officer

or employee of any corporation (including a dissolved corporation), or a

member or employee of any partnership, who, as such officer, employee, or

member, is under a duty to perform the act in respect of which the violation

occurs.



(L. 1972 S.B. 549, A.L. 1998 H.B. 1301)







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