2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 139 Payment and Collection of Current Taxes
Section 139.250. Failure to make payment--forfeiture--proceedings against defaulting collector.
Failure to make payment--forfeiture--proceedings against defaulting collector.
139.250. 1. If any collector or ex officio collector fails to make payment of the amount due from him on settlement, or in the time and manner prescribed by law, he and his sureties shall be liable to pay, as a penalty, ten percent a month on the amount wrongfully withheld, to be computed from the time the amount ought to have been paid until actual payment. This section shall apply to all revenue collections made by him whether for state, county, city, town, district or school taxes, general or special.
2. In case of refusal, notice may be served upon the collector or ex officio collector in default and his sureties, informing them that a motion will be made to the circuit court of the county for a judgment against the collector and his sureties, for all sums of money due from him to the state or county, as the case may be, at time of making the motion, together with the penalty aforesaid.
3. The circuit courts of this state may hear and determine all such motions and proceedings.
4. The judgments rendered by the court under the provisions of this section shall have the same force and effect and be enforced in the same manner that other judgments in the circuit courts of this state are enforced.
5. Proceedings under this section shall be in the state or county, as the case may be. The notice may be served by any sheriff, coroner, or other person who would be a competent witness, and shall be served at least five days before the motion is made. The court may compel the production of all books, papers, records and other documents in the possession of the collector or others, to be used as evidence in the cause.
(RSMo 1939 11104; RSMo 1939 11105, A.L. 1945 p. 1907, A.L. 1959 H.B. 106, A.L. 1978 H.B. 1634)Prior revisions: 1929 9933, 9934; 1919 12925, 12926; 1909 11479, 11480
Effective 1-2-79
Annotation Copyright Missouri Joint Committee on Legislative Research
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