Read 1st time February 8, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To amend chapter 94, RSMo, relating to the Branson tourism tax by adding thereto one new section relating to the same subject.
Section A. Chapter 94, RSMo, is amended by adding thereto one new section, to be known as section 94.813, to read as follows:
94.813. 1. Any person required to collect and pay over any tax imposed by sections 94.800 to 94.825 who willfully fails to do so, who willfully evades or defeats the collection or payment of such tax or who willfully and knowingly overcharges such tax shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax which is not collected, not paid over, evaded or overcharged.
2. As used in this section, "person" includes any individual who is under a duty to collect or pay over the tax imposed by sections 94.800 to 94.825, on behalf of himself or herself or on behalf of a business, including any sole proprietorship, any corporation, any administratively dissolved corporation, any foreign corporation which has had its certificate of authority revoked or any partnership.
3. Any officer, director, statutory trustee or employee of any corporation, including any administratively
dissolved corporation or any foreign corporation which has had its certificate of authority revoked, who is subject
to the tourism tax in sections 94.800 to 94.825, who has direct control, supervision or other responsibility for
collecting, filing the tax return therefor and paying such tax and who fails to ensure the collection, filing of the tax
return for and payment of such tax shall be personally assessed for all such amounts, including interest, additions
to tax and penalties thereon. This assessment shall be imposed only in the event that the assessment on the
corporation is final and such corporation fails to pay the assessment. The director of the department of revenue
shall give notice of his or her intent to assess against such officers, directors, statutory trustees or employees. The
personal liability of such officers, directors, statutory trustees or employees shall survive a corporation's
administrative dissolution or revocation of certificate of authority.
Missouri House of Representatives