Mo. Rev. Stat. § 143.251
Employer's failure to withhold
Missouri · Revised Statutes of Missouri Chapter 143 — Income Tax · Status: effective · Effective 1973-01-01
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- Mo. Rev. Stat. § 143.251, Employer's failure to withhold, Missouri, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1799994
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If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold.