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Section 137.545 False returns — penalty.

MO Rev Stat § 137.545 (2019) (N/A)
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Effective 28 Aug 1959

137.545. False returns — penalty. — Any person or any officer in a corporation, partnership or association required by law to make, render, sign or verify any return who makes any false or fraudulent return or statement, with intent to defeat or evade the assessment required by sections 137.485 to 137.550 to be made, shall upon conviction be fined not to exceed five hundred dollars, or be imprisoned not to exceed one year, or both, at the discretion of the court, with the cost of prosecution. Any corporation, partnership or association rendering a false or fraudulent return is liable to a penalty of not less than one hundred dollars and not to exceed five thousand dollars, at the discretion of the court, with the costs of prosecution.

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(L. 1945 p. 1859 § 22, A.L. 1959 H.B. 108)

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Section 137.540 False returns — board of equalization notified — duties of board.
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Section 137.550 Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.