Section 144.735 Failure to make return, pay tax or keep records, penalty.

MO Rev Stat § 144.735 (2019) (N/A)
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Effective 28 Aug 1974

144.735. Failure to make return, pay tax or keep records, penalty. — Any person required under sections 144.600 to 144.745 to pay any tax, or required by sections 144.600 to 144.745 to make a return, keep any records or supply any information, who with intent to defraud willfully fails to pay such tax, make such return, keep such records or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.

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(L. 1959 H.B. 35 § 28, A.L. 1974 H.B. 1288)