Section 149.071 Fraudulent activity relative to tax stamps a felony

Section 149.071 Fraudulent activity relative to tax stamps a felony — penalty.

MO Rev Stat § 149.071 (2019) (N/A)

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Effective 28 Aug 1974

149.071. Fraudulent activity relative to tax stamps a felony — penalty. — Any person who shall, without the authorization of the director of revenue, make or manufacture, or who shall falsely or fraudulently forge, counterfeit, reproduce, restore, or process any stamp, impression, copy, facsimile, or other evidence for the purpose of indicating the payment of the tax levied by this chapter, or who shall knowingly or by a deceptive act use or pass, or tender as true, or affix, impress, or imprint, by use of any device, rubber stamp or by any other means, or any package containing cigarettes, any unauthorized, false, altered, forged, counterfeit or previously used stamp, impressions, copies, facsimiles or other evidence of cigarette tax payment, shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections and human resources for a term of not less than two years nor more than five years.

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(L. 1974 H.B. 1612 § 13)

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Section 149.076 Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.