Effective 25 May 1982, see footnote
148.710. Violations, penalties. — The same penalties shall be assessed against delinquent taxpayers under the provisions of sections 148.610 to 148.700 as are provided by sections 143.911, 143.921, and 143.931 relating to income taxes.
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(L. 1982 H.B. 949 & 1350)
Effective 5-25-82