2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.320 Penalty for clerk's neglect or refusal — evidence.

Universal Citation: MO Rev Stat § 137.320 (2020)

Effective - 28 Aug 1959

137.320. Penalty for clerk's neglect or refusal — evidence. — If the clerk neglects or refuses to transmit the abstract as required by section 137.295, he shall forfeit to the state the sum of one hundred dollars, to be recovered in its name by civil action. The certificate of the director of revenue, authenticated by the seal of his office, setting forth the failure to comply with section 137.295, is prima facie evidence of the facts certified on the trial of the action.

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(RSMo 1939 § 11054, A.L. 1945 p. 1817, A.L. 1947 V. II p. 429, A.L. 1959 H.B. 108)

Prior revisions: 1929 § 9882; 1919 § 12874; 1909 § 11431

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