2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.941 False statements, penalty.
Effective 28 Aug 1974
Title X TAXATION AND REVENUE
Chapter 143143.941. False statements, penalty. — Any person who willfully makes and subscribes any returns, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willfully aids or procures the preparation or presentation in a matter arising under the provisions of sections 143.011 to 143.996 of a return, affidavit, claim, or other document which is fraudulent or is false as to any material shall, 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.
(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
