Penalties and Interest

PURPOSE: This rule establishes penalties and interest for late payments. (1) Any licensee required to collect, account for, and pay over any gaming tax or admission fee, who willfully, with intent to defraud, fails to collect the tax or fee, or truthfully account for and pay over the tax or fee, or willfully attempts in any manner to evade or defeat the tax or fee, or the payment of it, in addition to other penalties provided by law, shall be liable for a penalty equal to the total amount of the tax or fee evaded, or not collected, or not accounted for and paid over. For purposes of this rule, the term licensee includes an individual or an officer or employee of the licensee or a member or employee of the licensee who is under a duty to perform the act in respect of which the violation occurs. AUTHORITY: sections 313.004, 313.800, 313.805, 313.822, and 313.830, RSMo 2016.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Amended: Filed March 1, 2018, effective Oct. 30, 2018. *Original authority: 313.004, RSMo 1993, amended 1994, 2014; 313.800, RSMo 1991, amended 1993, 1994, 2005, 2014, 2016; 313.805, RSMo 1991, amended 1993, 1994, 2000, 2004, 2010; 313.822, RSMo 1991, amended 1993, 2000, 2008, 2009; and 313.830, RSMo 1991, amended 1993, 2000, 2010, 2014.