Employers failing to pay withholding taxes, sales or usetaxes--director's duty to notify--procedure to pay, deposit to bemade to special fund--continued failure to comply deemed intentto defraud.
32.052. 1. The provisions of this section shall apply tothe following: employer withholding tax as provided in sections143.191 to 143.265, RSMo, and sales and use tax, including localsales taxes, as provided in chapter 144, RSMo.
2. If the director of revenue determines that any personrequired to collect, account for, and pay over any tax describedin subsection 1 of this section has, at the time and in themanner prescribed by law or regulations, failed to collect,truthfully account for, or pay over any such tax, the directormay notify such person in accordance with subsection 4 of thissection and such person shall:
(1) Collect, at the times and in the manner provided by lawand regulations, all of the taxes described in subsection 1 ofthis section which become collectible by him after receipt ofsuch notice;
(2) Deposit the taxes so collected, not later than the endof the second business day after collection, with a financialinstitution approved by the director of revenue, in a separateaccount established in accordance with subsection 3 of thissection; and
(3) Keep in such account the taxes so deposited untilpayment thereof is made to the state of Missouri as required bythe law and regulations in respect to such taxes.
3. The separate account referred to in subsection 2 of thissection shall be established under the designation, "(Name ofperson required to establish account), Trustee, Special Fund inTrust for the State of Missouri under Chapter 32, RSMo". Thetaxes deposited in such account shall constitute a fund in trustfor the state of Missouri payable only to the director ofrevenue on demand of the trustee. At no time shall the amountof funds so deposited in such account exceed the maximumfederally insured limit. It shall be the duty of such personupon whom such notice is served to notify the director ofrevenue in writing the name and address of the financialinstitution wherein such account is proposed to be kept.
4. Notice to any person requiring his compliance with theprovisions of this section shall be in writing and shall be handdelivered by the director of revenue or sent by certified mailto the last mailing address provided by the taxpayer.
5. The director of revenue may relieve a person from therequirement to comply with the provisions of this sectionwhenever he is satisfied that such person will comply with thetax laws of this state. Such notice of cancellation shall bemade in writing and shall take effect at such time as isspecified in the written notice of cancellation.
6. Failure to comply with use of the trust account asrequired by this section shall be presumed to be a willfulfailure to truthfully account for and pay over the tax withintent to defraud.
Employers failing to pay withholding taxes, sales or usetaxes--director's duty to notify--procedure to pay, deposit to bemade to special fund--continued failure to comply deemed intentto defraud.
32.052. 1. The provisions of this section shall apply tothe following: employer withholding tax as provided in sections143.191 to 143.265, RSMo, and sales and use tax, including localsales taxes, as provided in chapter 144, RSMo.
2. If the director of revenue determines that any personrequired to collect, account for, and pay over any tax describedin subsection 1 of this section has, at the time and in themanner prescribed by law or regulations, failed to collect,truthfully account for, or pay over any such tax, the directormay notify such person in accordance with subsection 4 of thissection and such person shall:
(1) Collect, at the times and in the manner provided by lawand regulations, all of the taxes described in subsection 1 ofthis section which become collectible by him after receipt ofsuch notice;
(2) Deposit the taxes so collected, not later than the endof the second business day after collection, with a financialinstitution approved by the director of revenue, in a separateaccount established in accordance with subsection 3 of thissection; and
(3) Keep in such account the taxes so deposited untilpayment thereof is made to the state of Missouri as required bythe law and regulations in respect to such taxes.
3. The separate account referred to in subsection 2 of thissection shall be established under the designation, "(Name ofperson required to establish account), Trustee, Special Fund inTrust for the State of Missouri under Chapter 32, RSMo". Thetaxes deposited in such account shall constitute a fund in trustfor the state of Missouri payable only to the director ofrevenue on demand of the trustee. At no time shall the amountof funds so deposited in such account exceed the maximumfederally insured limit. It shall be the duty of such personupon whom such notice is served to notify the director ofrevenue in writing the name and address of the financialinstitution wherein such account is proposed to be kept.
4. Notice to any person requiring his compliance with theprovisions of this section shall be in writing and shall be handdelivered by the director of revenue or sent by certified mailto the last mailing address provided by the taxpayer.
5. The director of revenue may relieve a person from therequirement to comply with the provisions of this sectionwhenever he is satisfied that such person will comply with thetax laws of this state. Such notice of cancellation shall bemade in writing and shall take effect at such time as isspecified in the written notice of cancellation.
6. Failure to comply with use of the trust account asrequired by this section shall be presumed to be a willfulfailure to truthfully account for and pay over the tax withintent to defraud.
Employers failing to pay withholding taxes, sales or usetaxes--director's duty to notify--procedure to pay, deposit to bemade to special fund--continued failure to comply deemed intentto defraud.
32.052. 1. The provisions of this section shall apply tothe following: employer withholding tax as provided in sections143.191 to 143.265, RSMo, and sales and use tax, including localsales taxes, as provided in chapter 144, RSMo.
2. If the director of revenue determines that any personrequired to collect, account for, and pay over any tax describedin subsection 1 of this section has, at the time and in themanner prescribed by law or regulations, failed to collect,truthfully account for, or pay over any such tax, the directormay notify such person in accordance with subsection 4 of thissection and such person shall:
(1) Collect, at the times and in the manner provided by lawand regulations, all of the taxes described in subsection 1 ofthis section which become collectible by him after receipt ofsuch notice;
(2) Deposit the taxes so collected, not later than the endof the second business day after collection, with a financialinstitution approved by the director of revenue, in a separateaccount established in accordance with subsection 3 of thissection; and
(3) Keep in such account the taxes so deposited untilpayment thereof is made to the state of Missouri as required bythe law and regulations in respect to such taxes.
3. The separate account referred to in subsection 2 of thissection shall be established under the designation, "(Name ofperson required to establish account), Trustee, Special Fund inTrust for the State of Missouri under Chapter 32, RSMo". Thetaxes deposited in such account shall constitute a fund in trustfor the state of Missouri payable only to the director ofrevenue on demand of the trustee. At no time shall the amountof funds so deposited in such account exceed the maximumfederally insured limit. It shall be the duty of such personupon whom such notice is served to notify the director ofrevenue in writing the name and address of the financialinstitution wherein such account is proposed to be kept.
4. Notice to any person requiring his compliance with theprovisions of this section shall be in writing and shall be handdelivered by the director of revenue or sent by certified mailto the last mailing address provided by the taxpayer.
5. The director of revenue may relieve a person from therequirement to comply with the provisions of this sectionwhenever he is satisfied that such person will comply with thetax laws of this state. Such notice of cancellation shall bemade in writing and shall take effect at such time as isspecified in the written notice of cancellation.
6. Failure to comply with use of the trust account asrequired by this section shall be presumed to be a willfulfailure to truthfully account for and pay over the tax withintent to defraud.
