ULRICH, Chief Judge, Presiding Judge.
SportsTicker Enterprises, L.P., appeals the decision of the Labor and Industrial Relations Commission ("Commission") affirming the decision of the Division of Employment Security ("Division") upholding an assessment against SportsTicker Enterprises ("SportsTicker") under section 288.160, RSMo 1994, authorizing the Division to assess contributions, interest and penalties if an employer neglects or refuses to report and pay contributions...
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