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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.921 Failure to collect or pay over tax, penalty.
Universal Citation: MO Rev Stat § 143.921 (2017)
Effective 28 Aug 1974
Title X TAXATION AND REVENUE
Chapter 143143.921. Failure to collect or pay over tax, penalty. — Any person required under sections 143.011 to 143.996 to collect, truthfully account for, and pay over any tax imposed by sections 143.011 to 143.996 who willfully with intent to defraud fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.
(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
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