Missouri Revised Statutes

Mo. Rev. Stat. § 288.160 (2026)

Assessment of delinquent contributions

✓ current as of May 2026

Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

288.160. Assessment of delinquent contributions — limitations — refusal to file, penalty. — 1. If any employer neglects or refuses to make a report as required by this chapter the division shall make an estimate based on any information in its possession or that may come into its possession of the amount of wages paid by such employer for the period in respect to which the employer failed to make the report, and upon the basis of such estimated amount compute and assess the contributions and interest payable by such employer, adding to such sum a penalty as set forth in subsection 2 of this section. Promptly thereafter, the division shall give to such employer written notice of such estimated contributions, interest and penalties as so assessed, the notice to be served by certified mail, directed to the last known address of such employer.

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

3. In any case in which any contributions, interest or penalties imposed by this chapter are not paid when due, it shall be the duty of the division, when the amount of contributions, interest or penalties is determined, either by the report of the employer or by such investigation as the division may make, to assess the contributions, interest and penalties so determined against such employer and to certify the amount of such contributions, interest and penalties and give such employer written notice, served by certified mail, directed to the last known address of such employer.

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

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

6. (1) In any case in which any contributions, interest or penalties imposed by this chapter are not paid when due, the notice of the assessment of such contributions, interest and penalties shall be served upon or mailed to the employer within three years of the date upon which the payment of the contributions was due except that in any case of fraud or misrepresentation on the part of the employer, the notice of the assessment of the contributions, interest and penalties may be served by mail to the last known address of such employer at any time.

(2) The giving of the notice of the making of the assessment shall toll 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 the Soldiers' and Sailors' Civil Relief Act of 1940, or any amendment thereto, prior to the date any assessment becomes final, such employer shall be permitted to file a petition for reassessment at any time within ninety days following such employer's discharge from the armed services.

(4) The certificate of assessment which, pursuant to the provisions of 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 judgment of the circuit court against the employer and the general statute of limitations applying to other judgments of courts of record shall apply.

--------

(L. 1951 p. 564 § 288.150, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922, A.L. 2019 S.B. 90)

Notes of Decisions

Cited in 9 cases, 1955–2019 · leading case: Div. of Emp. Sec. v. Smith, 615 S.W.2d 66 (Mo. 1981).

Sort: Relevance Newest Treatment

Div. of Emp. Sec. v. Smith, 615 S.W.2d 66 (Mo. 1981). · cites it 7× “Section 288.160(2) provides that after the Division has determined that an employer has not made required contributions, the Division must provide written notice by personal service or by registered mail of the assessment.”

Dorcis v. Div. of Emp. Sec., 168 S.W.3d 728 (Mo. Ct. App. 2005). · cites it 3× “2004, and section 288.160, RSMo 2000. On February 17, 2005, Claimant filed an appeal of the deputy’s determination and the order of assessment with the Appeals Tribunal.”

Reed v. Labor & Indus. Relations Comm'n, 789 S.W.2d 19 (Mo. 1990). · cites it 2× “130 and any assessment under § 288.160, or the Division of Employment Security.”

SportsTicker Enter., L.P. v. Div. of Emp. Sec., 961 S.W.2d 909 (Mo. Ct. App. 1998). · cites it 8× “, appeals the decision of the Labor and Industrial Relations Commission (“Commission”) affirming the decision of the Division of Employment Security (“Division”) upholding an assessment against SportsTieker Enterprises (“SportsTieker”) under section 288.160, RSMo 1994,…”

Crawford v. Div. of Emp. Sec., 376 S.W.3d 658 (Mo. 2012). “321, RSMo, and collection efforts as provided for in sections 288.160, 288.170, and 288.175. Subsections 12 and 13 provide for different collection methods depending on whether the overpayment was a result of misrepresentation by the claimant or an error or omission by the…”

Ireland v. Div. of Emp. Sec., 390 S.W.3d 895 (Mo. Ct. App. 2013). “130, there is no corresponding "good cause” provision in sections 288.160 and 288.380, the statutes applicable to the determination and assessment of overpayment of benefits procured by fraud.”

Christian Bd. of Pub. v. Div. of Emp. Sec. of Dep't of Labor & Indus. Relations, 279 S.W.2d 55 (Mo. Ct. App. 1955). · cites it 2× “This, was authorized by Section 288.160, Laws of' Mo. 1951, p. 592, V.”

Van's Transp., LLC v. Div. of Emp't Sec., 567 S.W.3d 698 (Mo. Ct. App. 2019). · cites it 3× “036, and the second affirmed two assessments for contributions, interest, and penalties under section 288.160, RSMo. 2016. Because a published opinion would have no precedential value, a memorandum has been provided to the parties.”

Div. of Emp. Sec. v. Smith, 607 S.W.2d 829 (Mo. Ct. App. 1980). “Points V and VI of Brown’s brief attack the notice provision of § 288.160(2) for the first time in that there was noncompliance with the statute and that noncompliance caused execution in violation of due process.”

— Mo. Rev. Stat. § 288.160(2) — 2 cases

Div. of Emp. Sec. v. Smith, 615 S.W.2d 66 (Mo. 1981). “Section 288.160(2) provides that after the Division has determined that an employer has not made required contributions, the Division must provide written notice by personal service or by registered mail of the assessment.”

— Mo. Rev. Stat. § 288.160(4) — 1 case

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.