Any employer who intentionally fails to submit information on an employee required by section 285.300 or 285.304 is guilty of an infraction and shall be fined not more than twenty-five dollars for each time the employer fails to submit the information. If the failure is the result of a conspiracy between the employer and the employee to not supply the required report or to supply a false or incomplete report the fine shall be three hundred fifty dollars for each failure to report or each false or incomplete report.