Missouri Laws 311.555 – Bond — failure to file — forfeiture
Terms Used In Missouri Laws 311.555
- intoxicating liquor: as used in this chapter shall mean and include alcohol for beverage purposes, alcoholic, spirituous, vinous, fermented, malt, or other liquors, or combination of liquors, a part of which is spirituous, vinous, or fermented, and all preparations or mixtures for beverage purposes, containing in excess of one-half of one percent by volume. See Missouri Laws 311.020
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
- United States: includes such district and territories. See Missouri Laws 1.020
Every manufacturer, including one who blends or bottles intoxicating liquors, as to all intoxicating liquor produced or imported by the manufacturer for sale or use for beverage purposes within this state, and the out-state solicitor who imports into this state intoxicating liquor manufactured or produced outside of this state for sale or use for beverage purposes within this state, and the wholesale dealer who imports or receives intoxicating liquor manufactured or produced without the United States for sale or use for beverage purposes within this state and, therefore, shall be liable for payment for charges as provided by section 311.553, shall also file with the supervisor of liquor control a bond in an amount not less than one thousand dollars and not to exceed one hundred thousand dollars on a form to be approved by, and with a surety satisfactory to, the supervisor of liquor control. Such bond shall be conditioned upon the manufacturer, out-state solicitor or wholesale dealer paying to the director of revenue all moneys becoming due from such manufacturer, out-state solicitor or wholesale dealer under this law. The supervisor of liquor control shall fix the penalty of the bond in each case, taking into consideration the amount of intoxicating liquor expected to be sold and used by such manufacturer, out-state solicitor or wholesale dealer, and the penalty fixed by the supervisor shall be sufficient in the supervisor’s opinion, to protect the state of Missouri against failure to pay any amount due under this law, but the amount of the penalty fixed by the supervisor shall not exceed twice the amount of tax liability of a monthly return. In no event shall the amount of such penalty be less than one thousand dollars. Failure by any licensed manufacturer, out-state solicitor or wholesale dealer to keep a satisfactory bond in effect with the supervisor or to furnish additional bond to the supervisor when required hereunder by the supervisor to do so shall be grounds for the revocation or suspension of such manufacturer’s, out-state solicitor’s or wholesale dealer’s license by the supervisor. If a manufacturer, out-state solicitor or wholesale dealer fails to pay any amount due under this law, his bond with the supervisor shall be deemed forfeited, and the department of revenue may institute a suit in its own name on such bond.