Section 285.500 - DefinitionsFor the purposes of sections 285.500 to 285.515 the following terms mean:
(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:(a) With respect to the person's conduct or to attendant circumstances when the person is aware of the nature of the person's conduct or that those circumstances exist; or(b) With respect to a result of the person's conduct when the person is aware that the person's conduct is practically certain to cause that result. L. 2008H.B. 1549 , et al.