Mo. Rev. Stat. » Chapter 143
Missouri Revised Statutes

Mo. Rev. Stat. § 143.751 (2026)

Failure to pay tax

✓ current as of May 2026
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  143.751.  Failure to pay tax. — 1.  If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) there shall be added to the tax an amount equal to five percent of the deficiency.  The director shall apprise the taxpayer of the factual basis for the finding of negligence, or the specific rules or regulations disregarded, at the time the director issues a proposed assessment.  Rules and regulations which have been determined to be inconsistent with the laws of this state, by either the courts of this state or the administrative hearing commission, may not be cited as the basis for an addition to tax under this section.

  2.  If any part of a deficiency is due to fraud, there shall be added to the tax an amount equal to fifty percent of the deficiency.  This amount shall be in lieu of any amount determined under subsection 1 of this section.

  3.  If any employer, without intent to evade or defeat any tax imposed by sections 143.011 to 143.996 or the payment thereof, shall fail to make a return and pay a tax withheld by him at the time required by or under the provisions of sections 143.011 to 143.996, such employer shall be liable for such taxes and shall pay the same together with interest thereon and the addition to tax provided in subsection 1 of this section, and such interest and addition to tax shall not be charged to or collected from the employee by the employer.  The director of revenue shall have the same rights and powers for the collection of such tax, interest, and addition to tax against such employer as are now prescribed by sections 143.011 to 143.996 for the collection of tax against an individual taxpayer.

  4.  Any person required to collect, truthfully account for, and pay over the tax imposed by sections 143.011 to 143.996 who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.  No addition to tax under subsections 1 and 2 of this section shall be imposed for any offense to which this subsection applies.

  5.  Any person who with fraudulent intent shall fail to pay, or to deduct or withhold and pay, any tax, or to make, render, sign, or certify any return, or to supply any information within the time required by or under sections 143.011 to 143.996, shall be liable to a penalty of not more than one thousand dollars, in addition to any other amounts required under sections 143.011 to 143.996, to be imposed, assessed and collected by the director of revenue.

  6.  For purposes of subsections 4 and 5 of this section, the term "persons" includes an individual, corporation, or partnership, or an officer or employee of any corporation (including a dissolved corporation), or a member or employee of any partnership, who, as such officer, employee, or member, is under a duty to perform the act in respect of which the violation occurs.

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(L. 1972 S.B. 549, A.L. 1998 H.B. 1301)

(1980) Section providing that failure by employer to timely make return and pay tax withheld renders employer liable for such taxes with interest and addition to tax as provided in separate subsection of same statute authorizes imposition of addition to tax only if part of deficiency is due to negligence or intentional disregard of rules and regulations. Goldberg v. Administrative Hearing Commission (Mo.), 609 S.W.2d 140.

Notes of Decisions
Cited in 7 cases, 1980–2001 · leading case: Goldberg v. Admin. Hearing Comm'n, 609 S.W.2d 140 (Mo. 1980).
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Goldberg v. Admin. Hearing Comm'n, 609 S.W.2d 140 (Mo. 1980). · cites it 36× “Section 143.751, provides: 1. If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) there shall be added to the tax an amount equal to five percent of the deficiency.”
Garland v. Dir. of Revenue, 961 S.W.2d 824 (Mo. 1998). · cites it 12× “This seems wildly disproportionate to the other penalties provided for in section 143.751, which impose only a five percent penalty for failure to pay based on intentional disregard of the tax laws, and a fifty percent penalty for a failure to pay with an intent to defraud.”
Hiett v. Dir. of Revenue, 899 S.W.2d 870 (Mo. 1995). · cites it 8× “The Director of Revenue (Director) seeks review of a decision of the Administrative Hearing Commission (AHC) against Charles and Martha Hiett for taxes and interest, but denying the assessment of penalties under § 143.751, RSMol986, and § 143.761, RSMo Supp.”
Westrope & Assocs. v. Dir. of Revenue, 57 S.W.3d 880 (Mo. Ct. App. 2001). “§ 143.751 (statute providing lesser penalty for failure to pay tax without intent to evade or defeat tax than penalty for failure to pay tax due to fraud).”
Lloyd v. Dir. of Revenue, 851 S.W.2d 519 (Mo. 1993). “gue here that (1) they had both a constitutional and statutory right to reduce their individual income by an apportionment formula based upon income from S corporations attributable to non-Missouri sources, (2) the court should not apply any decision to deny the apportionment of…”
Williams Companies, Inc. v. Dir. of Revenue, 799 S.W.2d 602 (Mo. 1990). “Except for that part of the order assessing the five percent addition, the order of the Administrative Hearing Commission is affirmed; the case is remanded for resolution of the addition to the deficiency pursuant to § 143.”
Woodman v. Dir. of Revenue, 8 S.W.3d 154 (Mo. Ct. App. 1999). “241 but was responsible for the $29,247 assessed under § 143.751. On August 3, 1998, Woodman filed a Motion for Reconsideration with the Commission.”
Mo. Rev. Stat. § 143.751(1): 1 case
Williams Companies, Inc. v. Dir. of Revenue, 799 S.W.2d 602 (Mo. 1990). “Except for that part of the order assessing the five percent addition, the order of the Administrative Hearing Commission is affirmed; the case is remanded for resolution of the addition to the deficiency pursuant to § 143.”
Mo. Rev. Stat. § 143.751(3): 1 case
Goldberg v. Admin. Hearing Comm'n, 609 S.W.2d 140 (Mo. 1980). “Section 143.751, provides: 1. If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) there shall be added to the tax an amount equal to five percent of the deficiency.”
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