Garland v. Director of Revenue

ROBERTSON, Judge.

Section 143.241.2, RSMo Supp.1993, makes an officer of a corporation “who has direct control ... or responsibility for filing [employer withholding tax] returns” personally hable for the amount of the tax when the corporation fails to file the return with the director of revenue. Section 143.751.4, RSMo 1994, imposes a penalty “equal to the total amount of the [employer withholding] tax evaded, or not collected” against a person required to collect and pay over the tax who ■willfully fails to do so. The issue in this case is whether these statutes permit both personal…