285.309. Federal 1099 forms, certain employers required to submit to department--fine for failure to report. - Missouri Statutes

Federal 1099 forms, certain employers required to submit todepartment--fine for failure to report.

285.309. 1. Every employer doing business in this state who employsfive or more employees shall, if applicable, submit federal 1099miscellaneous forms to the department of revenue. Such forms shall besubmitted to the department of revenue within the time lines establishedfor the filing of Missouri form 99 forms.

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

(L. 2008 H.B. 1549, et al.)