Mo. Code Regs. tit. 11 § 45-30.535
Current through Register Vol. 49, No. 23, December 2, 2024
Section 11 CSR 45-30.535 - PenaltiesPURPOSE: This amendment removes language that is unnecessary, in that it duplicates authority granted in statute.
(1) Any licensee required to collect, account for and pay over any tax or fee, who willfully, with intent to defraud, fails to collect the tax or fee, or truthfully account for and pay over the tax or fee, or willfully attempts in any manner to evade the tax or fee, or the payment of it, in addition to other penalties provided by law, shall be liable for a penalty equal to the total amount of the tax, fee or penalty evaded, or fifty dollars ($50) per occurrence, (whichever is larger) or not remitted, or not accounted for and paid over.(2) The commission may also assess the penalties outlined in this rule against any entity which should have obtained a license as determined by the commission or by the courts and failed to do so.(3) For operators who fail to file a renewal application as required in sections 313.015 and 313.057, RSMo, by the required date the commission may assess a late penalty of five dollars ($5) per day from the date due until filed.(4) For operators who fail to file quarterly reports as required in section 313.045, RSMo, and 11 CSR 45-30.210, by the required due dates, the commission may assess a late penalty of five dollars ($5) per day from the date due until filed. The maximum late penalty for one (1) report shall be one hundred dollars ($100).(5) Any manufacturer or supplier may be assessed tax, interest, and/or a penalty pursuant to section 313.052, RSMo, to be determined by the commission for violation of sections 313.004 to 313.085, RSMo, or the rules and regulations promulgated thereunder.(6) For purposes of this rule, the term licensee includes an individual or an officer, member, partner, or employee of the licensee who was under a duty to perform the act which led to the violation(s). AUTHORITY: section 313.065, RSMo 2000.* Original rule filed July 3, 1995, effective Jan. 30, 1996. Emergency amendment filed Aug. 5, 1996, effective Aug. 28, 1996, expired Feb. 23, 1997. Amended: Filed Aug. 5, 1996, effective March 30, 1997. Amended: Filed July 28, 2010, effective Jan. 30, 2011. Amended by Missouri Register January 15, 2016/Volume 41, Number 02, effective 2/29/2016Amended by Missouri Register September 4, 2018/Volume 43, Number 17, effective 10/31/2018*Original authority: 313.065, RSMo 1981, amended 1993, 1995.