Effective - 28 Aug 1999
142.905. Revocation of license — review — penalties. — 1. The director may revoke the license of a person who refuses or neglects to comply with any provision of this chapter or any regulation promulgated pursuant to this chapter. Any person whose license is revoked may seek review of the director's decision by the administrative hearing commission.
2. No person shall engage in any business activity in this state as to which a license is required by this chapter unless the person shall have first obtained the license. Any person who negligently violates this section is subject to a civil penalty in the amount of one thousand dollars. Any person who knowingly violates or knowingly aids and abets another to violate this section with the intent to evade the tax levied by this chapter shall be guilty of a class A misdemeanor.
3. The director may impose a civil penalty against any person who fails to file a return or retain records required by this chapter in the amount of one hundred dollars for the first offense and increasing by that amount for each additional occurrence.
4. If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the tax remitter shall pay to the director all of the motor fuel tax without the reduction allowed by subdivision (2) of section 142.836 or subsection 5 of section 142.842 in addition to penalties and interest.
5. A supplier, permissive supplier, or distributor who knowingly fails to precollect or timely remit tax otherwise required to be paid over to the director pursuant to this chapter, or pursuant to a tax precollection agreement pursuant to this chapter shall be liable for the uncollected tax plus a penalty of five percent per month for each month or part of a month for which the amount remains unpaid up to a maximum of twenty-five percent and interest as provided in section 32.065.
6. A person who fails to pay the tax collected on motor fuel at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any portion thereof belonging to the state shall be guilty of the crime of stealing and subject to punishment pursuant to section 570.030.
7. If any person liable for the tax pursuant to this chapter files a false or fraudulent return with the intent to evade the tax, then fifty percent of the total amount of any deficiency, in addition to the deficiency, including interest as provided in section 32.065, shall be added, collected and paid.
8. All civil penalties imposed pursuant to this chapter, with any interest, shall be deposited to the credit of the motor fuel tax fund created in section 142.345.
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(L. 1998 S.B. 619, A.L. 1999 S.B. 414)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where.
Section 142.029 - Expiration date of section 142.028.
Section 142.200 - Duty of attorney general — suit in name of state.
Section 142.310 - Exchange of information with other states.
Section 142.345 - Motor fuel tax fund created — disbursement, transfer.
Section 142.350 - Distribution of funds for highway and road purposes.
Section 142.800 - Definitions.
Section 142.806 - Presumption of highway use.
Section 142.809 - Tax levied, when, how measured.
Section 142.812 - Excise tax on motor fuel losses unaccounted for — liability for excise tax.
Section 142.815 - Exemptions allowed for nonhighway use.
Section 142.817 - Fuel tax exemption for certain public services.
Section 142.818 - Federal government exemption, how claimed.
Section 142.833 - Liability for unpaid tax.
Section 142.842 - Precollection of tax and remittal by person removing fuel through supplier.
Section 142.845 - Terminal operator liability for tax.
Section 142.848 - Distributor's election on timing of remittance.
Section 142.851 - Timing election by distributors, requirements.
Section 142.854 - Supplier's duty to remit — tax credit, supplier entitled, when.
Section 142.857 - Supplier's eligibility for credit.
Section 142.860 - Remittance by electronic fund transfer, when.
Section 142.863 - Costs of administration, percentage retained by supplier.
Section 142.866 - Consumer liable, when — vendor liable, when.
Section 142.869 - Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty.
Section 142.872 - Diverted fuel, liability.
Section 142.875 - Final report.
Section 142.878 - Application for license.
Section 142.881 - Bond requirements.
Section 142.884 - Supplier's license — supplier's bond for financial responsibility required.
Section 142.890 - Transporter's license, when required — transporter's bond — required reports.
Section 142.893 - Distributor's license, when required.
Section 142.896 - Distributors' bond — motor fuel trust fund created.
Section 142.900 - Director may prescribe forms and require the submission of information.
Section 142.902 - Reports, filing date, how determined.
Section 142.905 - Revocation of license — review — penalties.
Section 142.908 - Consumer remittance, when due — penalty.
Section 142.909 - Penalties for failure to comply with chapter — misdemeanor or class E felony.
Section 142.914 - Transporters' duties — penalties.
Section 142.923 - Motor fuel tax evasion, exceptions, penalty.
Section 142.926 - Notice of exempt use on shipping papers — penalty — enforcement authority.
Section 142.935 - Notice of dyed fuels.
Section 142.938 - Tamper-resistant standards for shipping papers.
Section 142.941 - Inspections, requirements, limitations.
Section 142.947 - Liens, motor fuel tax — notice of, satisfaction — record content.
Section 142.950 - Enforcement authority.
Section 142.951 - Director may conduct investigations.