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Code · Missouri · Chapter 150

150.235. Tax delinquent, when — penalties.

100 words·~1 min read·/mo/chapter-150/150-235

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150.235. Tax delinquent, when — penalties. — Any person who shall fail to pay to the collector of revenue any merchants' and manufacturers' tax on the property of such person in said county on or before the thirty-first day of December next after the same shall have been assessed and levied shall be deemed delinquent, and said delinquent taxpayer shall pay in addition to such taxes a penalty of one percent per month plus ten percent interest, but such penalties shall not exceed more than ten percent per annum.
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(L. 1965 p. 268 § 1, A.L. 1985 S.B. 21)
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