Section 245.250 County collectors — penalty for failure to pay over tax, fee for collection of tax.

MO Rev Stat § 245.250 (2019) (N/A)
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Effective 01 Jan 1988, see footnote

245.250. County collectors — penalty for failure to pay over tax, fee for collection of tax. — If any county collector of the revenues refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under sections 245.010 to 245.280 to the aforesaid treasurer, then he shall pay a penalty of ten percent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his sureties shall be liable therefor on his aforesaid bond. The collector shall deduct one percent of the amount he collects on current taxes and two percent of the amount he collects on delinquent taxes. All fees collected pursuant to this section shall be collected on behalf of the county and deposited in the county treasury.

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(RSMo 1939 § 12515, A.L. 1987 S.B. 65, et al.)

Prior revisions: 1929 § 10925; 1919 § 4619

Effective 1-1-88