311.553. Monthly returns and payment of additional charges required--failure to pay, penalty. - Missouri Statutes

Monthly returns and payment of additional charges required--failure topay, penalty.

311.553. 1. Payment of the charges provided by section311.550 shall be made by the manufacturer, including one whoblends or bottles intoxicating liquors, as to all intoxicatingliquor produced or imported by the manufacturer for sale or usefor beverage purposes within this state, by the out-statesolicitor who imports into this state intoxicating liquormanufactured or produced outside of this state for sale or usefor beverage purposes within this state and by the wholesaledealer who imports or receives intoxicating liquor manufacturedor produced without the United States for sale or use forbeverage purposes within this state. Each manufacturer,out-state solicitor and wholesale dealer on or before thefifteenth day of each calendar month shall file with thesupervisor of liquor control, on forms prescribed and furnishedby the supervisor, a written report in duplicate, under oath, insuch form as is required by the supervisor to enable him tocompute, and assure the accuracy of, the charges due on allsales and importations of intoxicating liquor occurring duringthe preceding month. Payment of the charges in the amountdisclosed by the report by bank draft, money order, certifiedcheck or cashier's check payable to the department of revenueshall accompany the report to the supervisor of liquor control.

2. If the supervisor of liquor control deems it necessaryin order to ensure the payment of the charges imposed by thislaw, he may require returns to be made more frequently than andcovering periods of less than a month. The return shall containsuch further information as the supervisor of liquor control mayreasonably require. Each such manufacturer, out-state solicitoror wholesale dealer shall pay to the director of revenue, withthe filing of such return, the tax imposed by this law, as soreported during the period covered by such return.

3. In case of failure to pay any charges as required undersections 311.520 and 311.550 on or before the date prescribedtherefor, there shall be added to the amount of charge an amountequal to one percent per business day of the deficiency, not toexceed twenty-five percent of the deficiency, and in additioninterest on the deficient charge and penalty at the rate of onepercent a month or fraction of a month from the date thedeficient charge became due until paid.

(L. 1961 p. 43, A.L. 1989 S.B. 429, A.L. 1990 H.B. 1180)