Effective - 28 Aug 1945
146.130. Penalty for violation. — Every person who fails or refuses to make the return required by this chapter; or who makes any false or fraudulent return or false statement in any return, with intent to evade the payment of the tax or any part thereof, imposed by this chapter; or who aids or abets another in any attempt to evade the payment of the tax, or any part thereof, imposed by this chapter; and every officer or employee of any company or association who shall make or participate in the making of any false return, or any false statement in any return required by this chapter, with the intent to evade the payment of any tax hereunder, shall, upon conviction, be deemed guilty of a misdemeanor.
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(L. 1945 p. 1914 § 13)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 146 - Intangible Personal Property Tax
Section 146.040 - Taxable situs of intangible personal property — how determined when title divided.
Section 146.056 - County treasurer to mail forms to taxpayers — lists confidential.
Section 146.060 - Rate of interest on delinquent tax — how collected.
Section 146.070 - Estates to pay tax — fiduciary to file return.
Section 146.100 - Director of revenue may extend time — rate of interest.