Opinion ID: 2381394
Heading Depth: 1
Heading Rank: 8

Heading: Penalties and Interest

Text: Appellant contends no interest or penalties should be assessed because she is entitled to exemptions and the Director's assessments were improper. From September 4, 1985, until February 4, 1986, she operated the business without a sales or use tax license as required by section 144.083; under section 144.021, it was her duty to levy and collect tax as specified in section 144.020. In order to uphold the imposition of penalties and interest, the Director must show Videotech failed to pay taxes due because of willful neglect, evasion or fraudulent intent. § 144.250; Odorite, 713 S.W.2d 833. The Commission found appellant did nothing to ascertain what her tax liabilities were, and that in many transactions where it should have been clear to her that tax was due, such as in the sale and rental of blank video tapes, she did not collect or remit any tax. This conduct falls into the category of willful neglect. The penalties and interest are upheld. The decision of the Administrative Hearing Commission is affirmed. ROBERTSON, RENDLEN, COVINGTON, BILLINGS, HOLSTEIN, JJ., and SHANGLER, Special J., concur. BLACKMAR, C.J., not sitting.