Mo. Rev. Stat. § 285.306
Every employee shall complete the withholding form referred to in section 285.300. Any such employee who refuses to complete the withholding form shall be guilty of a class D felony.
(L. 1993 S.B. 253 § 22)
*This section was amended by S.B. 491, 2014, effective 1-01-17. Due to the delayed effective date, both versions of this section are printed here.