MO HB2340

Requires employers with five or more employees to submit federal 1099 miscellaneous forms to the Department of Revenue and Department of Labor and Industrial Relations, with penalties of up to $200 per violation after the fifth occurrence.

Modifies unemployment benefit eligibility requirements, including adding a new ineligibility provision for claimants with outstanding overpayment penalties and changing retraining certification from weekly to quarterly submissions.

Changes employer reporting requirements for quarterly wage information, specifying that employers with 50 or more workers must report in electronic format prescribed by the division.

Expands the division's ability to collect unpaid contributions, interest, and penalties by allowing filing of certificates of lien in county recorder's offices, with liens lasting up to ten years and attachable to employer property.

Increases penalties for failure to file required employer reports, imposing fines equal to the greater of $100 or 10% of contributions due each month (capped at $200 or 20% total), and enhances confidentiality protections with felony penalties for subsequent violations.