Effective - 28 Aug 2016, 2 histories
139.250. Failure to make payment — forfeiture — proceedings against defaulting collector. — 1. If any collector or collector-treasurer fails to make payment of the amount due from him or her on settlement, or in the time and manner prescribed by law, he or she and his or her sureties shall be liable to pay, as a penalty, ten percent a month on the amount wrongfully withheld, to be computed from the time the amount ought to have been paid until actual payment. This section shall apply to all revenue collections made by him or her, whether for state, county, city, town, district or school taxes, general or special, except that this section shall not apply to any collections related to taxes paid under protest or as part of a disputed assessment.
2. In case of refusal, notice may be served upon the collector or collector-treasurer in default and his or her sureties, informing them that a motion will be made to the circuit court of the county for a judgment against the collector and his or her sureties, for all sums of money due from him or her to the state or county, as the case may be, at time of making the motion, together with the penalty aforesaid.
3. The circuit courts of this state may hear and determine all such motions and proceedings.
4. The judgments rendered by the court under the provisions of this section shall have the same force and effect and be enforced in the same manner that other judgments in the circuit courts of this state are enforced.
5. Proceedings under this section shall be in the state or county, as the case may be. The notice may be served by any sheriff, coroner, or other person who would be a competent witness, and shall be served at least five days before the motion is made. The court may compel the production of all books, papers, records and other documents in the possession of the collector or others, to be used as evidence in the cause.
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(RSMo 1939 § 11104; RSMo 1939 § 11105, A.L. 1945 p. 1907, A.L. 1959 H.B. 106, A.L. 1978 H.B. 1634, A.L. 2016 H.B. 1593)
Prior revisions: 1929 §§ 9933, 9934; 1919 §§ 12925, 12926; 1909 §§ 11479, 11480
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 139 - Payment and Collection of Current Taxes
Section 139.040 - Acceptable medium of exchange in payment of taxes.
Section 139.055 - Tax paid by credit card or electronic transfer — fee.
Section 139.060 - Nonresidents to be furnished statement.
Section 139.070 - Mortgagee or other lienholders — payment of taxes.
Section 139.080 - Payment of taxes on part of land — duty of collector — notice and protest.
Section 139.110 - Attachment of tax lien to insurance — waive lien — claims.
Section 139.120 - Seizure and sale of personal property — duty of sheriff.
Section 139.130 - Cost of levy to be taxed — collector may levy, when — fees.
Section 139.140 - Delivery of personal delinquent list to successor.
Section 139.150 - Duplicate receipts — exceptions.
Section 139.160 - Return of delinquent lists — settlement — inspection of lists by commission.
Section 139.170 - Special term of commission for settlement, when.
Section 139.180 - No additional delinquent lists.
Section 139.190 - Examination by commission — settlement on record — report to director.
Section 139.200 - Collector may be attached, when.
Section 139.210 - Monthly statements and payments.
Section 139.220 - Payment into county treasury — duplicate receipts.
Section 139.230 - Remittance to director of revenue — receipt — penalty for failure.
Section 139.240 - Disposition of moneys — St. Louis.
Section 139.250 - Failure to make payment — forfeiture — proceedings against defaulting collector.
Section 139.270 - Refusal to pay — forfeiture — distress warrant.
Section 139.280 - Penalty for erroneously reporting lands delinquent.
Section 139.290 - Illegal levy — refund.
Section 139.300 - Individual liability of officers — failure to perform duty, penalty.
Section 139.330 - What authorization by warrant.
Section 139.340 - Notification by clerk to treasurer — completion of books.
Section 139.350 - Collection of taxes — procedure.
Section 139.360 - Levy and sale of goods under distraint.
Section 139.370 - Sale under distraint — procedure.
Section 139.380 - Sale under distraint — surplus.
Section 139.390 - Removal from township — levy and collection of taxes.
Section 139.400 - Abatement on tax list — procedure.
Section 139.410 - Surplus tax money, how held.
Section 139.420 - Collector-treasurer — final settlement of accounts.
Section 139.430 - Collector-treasurer — monthly statements — disposition of collected moneys.
Section 139.440 - Collector-treasurer — default, penalties — certified copy of statement.