# Mo. Rev. Stat. § 32.052: 32.052 Employers failing to pay withholding taxes, sales or use taxes — director's .. > Missouri · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.052 ## Section - **Citation:** Mo. Rev. Stat. § 32.052 - **Heading:** 32.052 Employers failing to pay withholding taxes, sales or use taxes — director's .. - **Jurisdiction:** Missouri - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MO Code / Chapter 32 / Section 32.052 ## Text 32.052. Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud. — 1. The provisions of this section shall apply to the following: employer withholding tax as provided in sections 143.191 to 143.265 , and sales and use tax, including local sales taxes, as provided in chapter 144 . 2. If the director of revenue determines that any person required to collect, account for, and pay over any tax described in subsection 1 of this section has, at the time and in the manner prescribed by law or regulations, failed to collect, truthfully account for, or pay over any such tax, the director may notify such person in accordance with subsection 4 of this section and such person shall: (1) Collect, at the times and in the manner provided by law and regulations, all of the taxes described in subsection 1 of this section which become collectible by him after receipt of such notice; (2) Deposit the taxes so collected, not later than the end of the second business day after collection, with a financial institution approved by the director of revenue, in a separate account established in accordance with subsection 3 of this section; and (3) Keep in such account the taxes so deposited until payment thereof is made to the state of Missouri as required by the law and regulations in respect to such taxes. 3. The separate account referred to in subsection 2 of this section shall be established under the designation, "(Name of person required to establish account), Trustee, Special Fund in Trust for the State of Missouri under Chapter 32 , RSMo". The taxes deposited in such account shall constitute a fund in trust for the state of Missouri payable only to the director of revenue on demand of the trustee. At no time shall the amount of funds so deposited in such account exceed the maximum federally insured limit. It shall be the duty of such person upon whom such notice is served to notify the director of revenue in writing the name and address of the financial institution wherein such account is proposed to be kept. 4. Notice to any person requiring his compliance with the provisions of this section shall be in writing and shall be hand delivered by the director of revenue or sent by certified mail to the last mailing address provided by the taxpayer. 5. The director of revenue may relieve a person from the requirement to comply with the provisions of this section whenever he is satisfied that such person will comply with the tax laws of this state. Such notice of cancellation shall be made in writing and shall take effect at such time as is specified in the written notice of cancellation. 6. Failure to comply with use of the trust account as required by this section shall be presumed to be a willful failure to truthfully account for and pay over the tax with intent to defraud. (L. 1990 H.B. 960 § 4) ## Nearby sections - [Mo. Rev. Stat. § 32.010 32.010 Director appointed, how.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.010.md) - [Mo. Rev. Stat. § 32.028 32.028 Department created — powers, duties.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.028.md) - [Mo. Rev. 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Stat. § 32.059 32.059 Contracts prohibiting agents from employing lobbyists not binding and ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.059.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.052. Check the current official text before relying on it. Not legal advice.