136.180. Issuance of distress warrant--failure--penalty. - Missouri Statutes

Issuance of distress warrant--failure--penalty.

136.180. The director of revenue shall, immediately aftersuch delinquency shall occur, issue a warrant of distress againstsuch delinquent and his sureties, directed to the sheriff of theproper county, or if he shall be disqualified to act, then to thesheriff of some adjoining county, who is authorized and requiredto execute the same, and who, together with his sureties, shallbe liable on his official bond in the same manner and to the sameextent as if the writ were to be executed in his own county,stating therein the amount due and the penalties and forfeituresthereon accrued; and upon any failure by the director of revenueto issue the distress warrant herein provided for within thirtydays, he and his sureties shall become liable on his officialbond for all losses which the state may sustain through suchfailures.

(L. 1945 p. 1428 § 27)