R 432.667 Taxes and payments.

Rule 667. (1) The internet gaming platform must be able to generate reports supporting adjusted gross receipts, wagering liability, winnings, and any other reports considered necessary by the board or as required by the internal controls. The reporting must be done on a form and in the manner prescribed by the board. (2) An internet gaming operator who fails to remit to the board the tax or payment imposed under the act is liable for payment of a fine, as determined by the board of up to 25% per month of the amounts ultimately found to be due, to be recovered by the board.