There Is a Newer Version of the Missouri Revised Statutes
2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.251 Employer's failure to withhold.
MO Rev Stat § 143.251 (2012) What's This?
Employer's failure to withhold.
143.251. If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold.
(L. 1972 S.B. 549)Effective 1-1-73
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