Penalties

PURPOSE: This rule specifies the penalties which may be assessed by the commission against licensees for violations of the bingo statutes and regulations, pursuant to section 313.052, RSMo. GAMING COMMISSION (1) Any licensee required to collect, account for, and pay over any tax or 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 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, fee or penalty evaded, or fifty dollars ($50) per occurrence, (whichever is larger) or not remitted, or not accounted for and paid over. (2) The commission may also assess the penalties outlined in this rule against any entity which should have obtained a license as determined by the commission or by the courts and failed to do so. (3) For operators who fail to file a renewal application as required in sections 313.015 and 313.057, RSMo, by the required date the commission may assess a late penalty of five dollars ($5) per day from the date due until filed. (4) For operators who fail to file quarterly reports as required in section 313.045, RSMo, and 11 CSR 45-30.210, by the required due dates, the commission may assess a late penalty of five dollars ($5) per day from the date due until filed. The maximum late penalty for one (1) report shall be one hundred dollars ($100). (5) Any manufacturer or supplier may be assessed tax, interest, and/or a penalty pursuant to section 313.052, RSMo, to be determined by the commission for violation of sections 313.004 to 313.085, RSMo, or the rules and regulations promulgated thereunder. (6) For purposes of this rule, the term licensee includes an individual or an officer, member, partner, or employee of the licensee who was under a duty to perform the act which led to the violation(s). AUTHORITY: sections 313.052, 313.065, and 313.070, RSMo 2016.* Original rule filed July 3, 1995, effective Jan. 30, 1996. Emergency amendment filed Aug. 5, 1996, effective Aug. 28, 1996, expired Feb. 23, 1997. Amended: Filed Aug. 5, 1996, effective March 30, 1997. Amended: Filed July 28, 2010, effective Jan. 30, 2011. Amended: Filed June 25, 2015, effective Feb. 29, 2016. Amended: Filed March 1, 2018, effective Oct. 30, 2018. *Original authority: 313.052, RSMo 1994; 313.065, RSMo 1981, amended 1993, 1995; and 313.070, RSMo 1981, amended 1984, 1993.