Missouri Revised Statutes Title XVIII. Labor and Industrial Relations § 285.500. Definitions

(1)“Employee”, any individual who performs services for an employer that would indicate an employer-employee relationship in satisfaction of the factors in IRS Rev. Rule 87-41, 1987-1 C.B.296.;

(2)“Employer”, any individual, organization, partnership, political subdivision, corporation, or other legal entity which has or had in the entity's employ five or more individuals performing public works as defined in section 290.210;

(3)“Knowingly”, a person acts knowingly or with knowledge: