Mo. Rev. Stat. § 285.302: Failure of employer to submit certain information, penalty.

Any employer who intentionally fails to submit information on an employee required by section 285.300 or 285.304 is guilty of an infraction and shall be fined not more than twenty-five dollars for each time the employer fails to submit the information. If the failure is the result of a conspiracy between the employer and the employee to not supply the required report or to supply a false or incomplete report the fine shall be three hundred fifty dollars for each failure to report or each false or incomplete report.