Effective – 01 Jan 1973 143.741. Failure to file tax returns. — 1. In case of failure to file any return required under sections 143.011 to 143.996 on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and […]
Effective – 28 Aug 1998 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 […]
Effective – 01 Jan 1989 143.761. Failure to pay estimated income tax. — 1. In the case of any underpayment of estimated tax by an individual or a corporation, except as provided in subsection 4 of this section, there shall be added to the tax for the taxable year an amount determined at the rate […]
Effective – 01 Jan 1973 143.771. Additions treated as tax. — The additions to tax and penalties provided by sections 143.011 to 143.996 shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in sections 143.011 to 143.996 to income tax or […]
Effective – 28 Aug 1984 143.773. Penalty for filing incomplete or misleading return — procedure. — 1. A penalty of not more than five hundred dollars shall be imposed on any individual who files what purports to be an income tax return of the tax imposed under sections 143.011 to 143.996, but which: (1) Does […]
