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GARLAND v. DIRECTOR OF REVENUE

No. 79920.

961 S.W.2d 824 (1998)

Burton D. GARLAND, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

January 27, 1998.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for Appellant.

Harry Charles, St. Louis, for Respondent.

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 liable 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...

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