142.905. 1. The director may revoke the license of a person whorefuses or neglects to comply with any provision of this chapter or anyregulation promulgated pursuant to this chapter. Any person whose licenseis revoked may seek review of the director's decision by the administrativehearing commission.
2. No person shall engage in any business activity in this state asto which a license is required by this chapter unless the person shall havefirst obtained the license. Any person who negligently violates thissection is subject to a civil penalty in the amount of one thousanddollars. Any person who knowingly violates or knowingly aids and abetsanother to violate this section with the intent to evade the tax levied bythis chapter shall be guilty of a class A misdemeanor.
3. The director may impose a civil penalty against any person whofails to file a return or retain records required by this chapter in theamount of one hundred dollars for the first offense and increasing by thatamount for each additional occurrence.
4. If a monthly report is filed or the amount due is remitted laterthan the time required by this chapter, the tax remitter shall pay to thedirector all of the motor fuel tax without the reduction allowed bysubdivision (2) of section 142.836 or subsection 5 of section 142.842 inaddition to penalties and interest.
5. A supplier, permissive supplier, or distributor who knowinglyfails to precollect or timely remit tax otherwise required to be paid overto the director pursuant to this chapter, or pursuant to a taxprecollection agreement pursuant to this chapter shall be liable for theuncollected tax plus a penalty of five percent per month for each month orpart of a month for which the amount remains unpaid up to a maximum oftwenty-five percent and interest as provided in section 32.065, RSMo.
6. A person who fails to pay the tax collected on motor fuel at thetime required in this chapter or who fraudulently withholds or appropriatesor otherwise uses the money or any portion thereof belonging to the stateshall be guilty of the crime of stealing and subject to punishment pursuantto section 570.030, RSMo.
7. If any person liable for the tax pursuant to this chapter files afalse or fraudulent return with the intent to evade the tax, then fiftypercent of the total amount of any deficiency, in addition to thedeficiency, including interest as provided in section 32.065, RSMo, shallbe added, collected and paid.
8. All civil penalties imposed pursuant to this chapter, with anyinterest, shall be deposited to the credit of the motor fuel tax fundcreated in section 142.345.
142.905. 1. The director may revoke the license of a person whorefuses or neglects to comply with any provision of this chapter or anyregulation promulgated pursuant to this chapter. Any person whose licenseis revoked may seek review of the director's decision by the administrativehearing commission.
2. No person shall engage in any business activity in this state asto which a license is required by this chapter unless the person shall havefirst obtained the license. Any person who negligently violates thissection is subject to a civil penalty in the amount of one thousanddollars. Any person who knowingly violates or knowingly aids and abetsanother to violate this section with the intent to evade the tax levied bythis chapter shall be guilty of a class A misdemeanor.
3. The director may impose a civil penalty against any person whofails to file a return or retain records required by this chapter in theamount of one hundred dollars for the first offense and increasing by thatamount for each additional occurrence.
4. If a monthly report is filed or the amount due is remitted laterthan the time required by this chapter, the tax remitter shall pay to thedirector all of the motor fuel tax without the reduction allowed bysubdivision (2) of section 142.836 or subsection 5 of section 142.842 inaddition to penalties and interest.
5. A supplier, permissive supplier, or distributor who knowinglyfails to precollect or timely remit tax otherwise required to be paid overto the director pursuant to this chapter, or pursuant to a taxprecollection agreement pursuant to this chapter shall be liable for theuncollected tax plus a penalty of five percent per month for each month orpart of a month for which the amount remains unpaid up to a maximum oftwenty-five percent and interest as provided in section 32.065, RSMo.
6. A person who fails to pay the tax collected on motor fuel at thetime required in this chapter or who fraudulently withholds or appropriatesor otherwise uses the money or any portion thereof belonging to the stateshall be guilty of the crime of stealing and subject to punishment pursuantto section 570.030, RSMo.
7. If any person liable for the tax pursuant to this chapter files afalse or fraudulent return with the intent to evade the tax, then fiftypercent of the total amount of any deficiency, in addition to thedeficiency, including interest as provided in section 32.065, RSMo, shallbe added, collected and paid.
8. All civil penalties imposed pursuant to this chapter, with anyinterest, shall be deposited to the credit of the motor fuel tax fundcreated in section 142.345.
142.905. 1. The director may revoke the license of a person whorefuses or neglects to comply with any provision of this chapter or anyregulation promulgated pursuant to this chapter. Any person whose licenseis revoked may seek review of the director's decision by the administrativehearing commission.
2. No person shall engage in any business activity in this state asto which a license is required by this chapter unless the person shall havefirst obtained the license. Any person who negligently violates thissection is subject to a civil penalty in the amount of one thousanddollars. Any person who knowingly violates or knowingly aids and abetsanother to violate this section with the intent to evade the tax levied bythis chapter shall be guilty of a class A misdemeanor.
3. The director may impose a civil penalty against any person whofails to file a return or retain records required by this chapter in theamount of one hundred dollars for the first offense and increasing by thatamount for each additional occurrence.
4. If a monthly report is filed or the amount due is remitted laterthan the time required by this chapter, the tax remitter shall pay to thedirector all of the motor fuel tax without the reduction allowed bysubdivision (2) of section 142.836 or subsection 5 of section 142.842 inaddition to penalties and interest.
5. A supplier, permissive supplier, or distributor who knowinglyfails to precollect or timely remit tax otherwise required to be paid overto the director pursuant to this chapter, or pursuant to a taxprecollection agreement pursuant to this chapter shall be liable for theuncollected tax plus a penalty of five percent per month for each month orpart of a month for which the amount remains unpaid up to a maximum oftwenty-five percent and interest as provided in section 32.065, RSMo.
6. A person who fails to pay the tax collected on motor fuel at thetime required in this chapter or who fraudulently withholds or appropriatesor otherwise uses the money or any portion thereof belonging to the stateshall be guilty of the crime of stealing and subject to punishment pursuantto section 570.030, RSMo.
7. If any person liable for the tax pursuant to this chapter files afalse or fraudulent return with the intent to evade the tax, then fiftypercent of the total amount of any deficiency, in addition to thedeficiency, including interest as provided in section 32.065, RSMo, shallbe added, collected and paid.
8. All civil penalties imposed pursuant to this chapter, with anyinterest, shall be deposited to the credit of the motor fuel tax fundcreated in section 142.345.
