Section 11 Sanctions for Failure to Pay Tax

• Library: Tax Law 2009

Failure to pay use tax imposed under § 144.440, RSMo 2000, may result in the same sanctions as failure to pay sales tax under § 301.190, RSMo Supp. 2007. Section 144.440.4 provides that no certificate of title shall be issued unless the tax for the privilege of using the highways has been paid. The penalties include both a $200 maximum penalty and...