☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 149

< > Effective - 28 Aug 2021, 2 histories bottom

  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. — 1.  No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or refuse to permit the director or his or her duly authorized representatives to examine records, papers, files and equipment pertaining to the person's business made taxable by this chapter. No person shall make an incomplete, false or fraudulent return under this chapter, or attempt to do anything to evade full disclosure of the facts or to avoid the payment in whole or in part of the tax or interest due.

  2.  Any person who files a false report or application or makes a false entry in any record relating to the purchase and sale of cigarettes shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years.

­­--------

(L. 1974 H.B. 1612 § 14, A.L. 2021 S.B. 26 merged with S.B. 53 & 60)


---- end of effective  28 Aug 2021 ----

use this link to bookmark section  149.076


 - All versions
Effective End
149.076 8/28/2021
149.076 8/28/1974 8/28/2021

Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@19:30:51.6 176 :(