FIRST REGULAR SESSION

HOUSE BILL NO. 1078

95TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES FUNDERBURK (Sponsor), WALSH, JONES (89), FISHER (125), ZERR, ALLEN AND WILSON (130) (Co-sponsors).

2437L.01I                                                                                                                                                  D. ADAM CRUMBLISS, Chief Clerk

AN ACT

To repeal section 285.309, RSMo, and to enact in lieu thereof one new section relating to employer forms, with a penalty provision.

Be it enacted by the General Assembly of the state of Missouri, as follows:

            Section A. Section 285.309, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 285.309, to read as follows:

            285.309. 1. Every employer doing business in this state who employs five or more employees shall, if applicable, submit federal 1099 miscellaneous forms to the department of revenue and the department of labor and industrial relations. Such forms shall be submitted to the department of revenue and the department of labor and industrial relations within the time lines established for the filing of Missouri form 99 forms.

            2. Any employer who intentionally, on five or more occasions, fails to submit information required under subsection 1 of this section shall be fined not more than two hundred dollars for each time the employer fails to submit the information on or after the fifth occurrence.

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