Westrope & Associates v. Director of Revenue

PATRICIA BRECKENRIDGE, Judge.

Westrope & Associates filed a petition asking this court to review the decision of the Administrative Hearing Commission (AHC) which concluded that Westrope was liable for a penalty assessed by the Director of Revenue for the delinquent payment of a surplus lines tax. Westrope asserts that the AHC erred because § 384.054, RSMo 2000,1 authorizing the penalty for late payment of a surplus lines tax, makes the imposition of the penalty discretionary, and not mandatory as the Director of Revenue concluded. Alternatively, Westrope asserts that § 384.054 is ambiguous…