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A misdemeanor and shall be fined not more than $500 or imprisoned for not more than ninety (90) days or both. The failure of any taxpayer to receive a return or declaration form shall not excuse them from filing a return or declaration or from paying the tax. How to Prepare This Form: Line 1 Enter total compensation PAID to all taxable employees during the period for which return is made. If no compensation was paid during the period so indicate and return Form MW-1. A MW-1 form is required.

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