288.160. Assessment of delinquent contributions--limitations--refusal to file, penalty.

MISSOURI STATUTES AND CODES

288.160. Assessment of delinquent contributions--limitations--refusal to file, penalty.

Assessment of delinquent contributions--limitations--refusal to file,penalty.

288.160. 1. If any employer neglects or refuses to make a report asrequired by this law the division shall make an estimate based on anyinformation in its possession or that may come into its possession of theamount of wages paid by such employer for the period in respect to whichthe employer failed to make the* report, and upon the basis of suchestimated amount compute and assess the contributions and interest payableby such employer, adding to such sum a penalty as set forth in subsection 2of this section. Promptly thereafter, the division shall give to suchemployer written notice of such estimated contributions, interest andpenalties as so assessed, the notice to be served personally or byregistered mail, directed to the last known principal place of business ofsuch employer in this state or in any state in the event the employer hasnone in this state.

2. If any employer neglects or refuses to file any required report bythe last day of the month following the due date there shall be imposed apenalty, equal to the greater of one hundred dollars or ten percent of thecontributions required to be shown on the report, for each month orfraction thereof during which such failure continues, provided, however,that the penalty shall not exceed the greater of two hundred dollars ortwenty percent of the contributions in the aggregate.

3. In any case in which any contributions, interest or penaltiesimposed by this law are not paid when due, it shall be the duty of thedivision, when the amount of contributions, interest or penalties isdetermined, either by the report of the employer or by such investigationas the division may make, to assess the contributions, interest andpenalties so determined against such employer and to certify the amount ofsuch contributions, interest and penalties and give such employer writtennotice, served personally or by registered mail, directed to the last knownaddress of such employer in this state or in any state, in the event theemployer has none in this state.

4. If fraud or evasion on the part of any employer is discovered bythe division, the division shall determine the amount by which the statehas been defrauded, shall add to the amount so determined a penalty equalto twenty-five percent thereof, and shall assess the same against theemployer. The amount so assessed shall be immediately due and payable;provided, however, that the division shall promptly thereafter give to suchemployer written notice of such assessment.

5. Any employer against whom an assessment is made pursuant to theprovisions of subsections 1, 2, 3 and 4 of this section may petition forreassessment. The petition for such reassessment shall be filed with thedivision during the thirty-day period following the day of service ormailing of the notice of such assessment. In the absence of the filing ofsuch a petition for reassessment the assessment shall become final upon theexpiration of such a thirty-day period. Each such petition forreassessment shall set forth specifically and in detail the grounds uponwhich it is claimed the assessment is erroneous.

6. (1) In any case in which any contributions, interest or penaltiesimposed by law are not paid when due, the notice of the assessment of suchcontributions, interest and penalties shall be served upon or mailed to theemployer within three years of the date upon which the payment of thecontributions was due except that in any case of fraud or misrepresentationon the part of the employer, the notice of the assessment of thecontributions, interest and penalties may be served upon or mailed to theemployer at any time.

(2) The giving of the notice of the making of the assessment shalltoll any statute of limitations on the collection of any contributions,interest and penalties assessed.

(3) In the event any employer is entitled to the advantage of theSoldiers' and Sailors' Civil Relief Act of 1940, or any amendment thereto,prior to the date any assessment becomes final, such employer shall bepermitted to file a petition for reassessment at any time within ninetydays following such employer's discharge from the armed services.

(4) The certificate of assessment which, pursuant to the provisionsof section 288.170, may be filed with the clerk of the circuit court shall,upon such filing, thereafter be treated in all respects as a final judgmentof the circuit court against the employer and the general statute oflimitations applying to other judgments of courts of record shall apply.