137.150. Assessor and other officers to administer oaths--failure of assessor--penalty. - Missouri Statutes

Assessor and other officers to administer oaths--failure ofassessor--penalty.

137.150. Assessors and deputy assessors, county and circuitclerks, notaries public, commissioners of the county commissions,associate circuit judges, and all other judicial officers, areempowered and authorized to administer any oath relating to theassessment of property required by this chapter, and the assessorshall be liable to a fine of not less than ten dollars, to berecovered by suit or by indictment, for each list he shallreceive without the same has been duly sworn to before some suchofficer; provided, he shall not be subject to a fine in any casewhere he or his deputy has made out the same on his own knowledgeor information, in the absence of the person whose property islisted, or where he or his deputy has made it out on the refusalof the taxpayer to make it out and to swear to it; and it shallbe the duty of the court having jurisdiction in criminal cases togive this section in charge of the grand jury at each term of thecourt.

(RSMo 1939 § 10952, A.L. 1945 p. 1782 § 16)

Prior revisions: 1929 § 9758; 1919 § 12768; 1909 § 11350