Missouri Revised Statutes
Chapter 139 - Payment and Collection of Current Taxes
Section 139.440 - Collector-treasurer — default, penalties — certified copy of statement.

Effective - 28 Aug 2005
139.440. Collector-treasurer — default, penalties — certified copy of statement. — 1. If any collector-treasurer shall fail or refuse to file the statement required by section 139.430, or, having filed such statement, shall neglect or refuse to pay over to the county treasury the state and county taxes collected by him or her during the preceding month, as shown by such statement, the county clerk, immediately after such default, and not later than the fifteenth day of the month in which such statement was or should have been made, shall certify such fact to the director of revenue and the prosecuting attorney of the county; and the director of revenue and the prosecuting attorney shall proceed against such defaulting collector-treasurer in the same manner as is provided by section 139.270 for proceeding against defaulting county collectors and the collector-treasurer shall on all moneys collected and wrongfully withheld be liable to all the penalties imposed by section 139.270.
2. The county clerk shall certify a copy of such monthly statement to the director of revenue within the time prescribed for certifying the statements of the county collectors and collector-treasurers.
­­--------
(RSMo 1939 § 14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738

<< Previous
Next >>

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 139 - Payment and Collection of Current Taxes

Section 139.031 - Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorit...

Section 139.040 - Acceptable medium of exchange in payment of taxes.

Section 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions.

Section 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Section 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.

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 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Section 139.100 - Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.

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 139.235 - Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.

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 139.320 - Taxes — collection and payment into county treasury (township organization counties).

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.

Section 139.450 - Collector-treasurer — statements.

Section 139.460 - Collector-treasurer — school taxes, collection — apportioned and kept — school districts.

Section 139.600 - Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.