137.155. Form of oath--refusal to make oath--penalty. - Missouri Statutes

Form of oath--refusal to make oath--penalty.

137.155. 1. The oath to be signed and affirmed or sworn to by eachperson making a list of property required by this chapter is as follows:

I, .........., do solemnly swear, or affirm, that the foregoing listcontains a true and correct statement of all the tangible personalproperty, made taxable by the laws of the state of Missouri, which I ownedor which I had under my charge or management on the first day of January,20.... . I further solemnly swear, or affirm, that I have not sent ortaken, or caused to be sent or taken, any property out of this state toavoid taxation. So help me God.

2. Any person who refuses to make oath or affirmation to his list,when required so to do by the assessor or his deputy, shall, uponconviction, be deemed guilty of a misdemeanor and no property shall beexempt from executions issued on judgments in prosecutions under thissection.

3. The list and oath shall be filed by the assessor, after theassessor has completed the assessor's books, in the office of the countyclerk, who, after entering the filing thereon, shall preserve and safelykeep them.

(RSMo 1939 § 10953, A.L. 1945 p. 1782 § 17, A.L. 1959 H.B. 108, A.L. 1978 H.B. 1634, A.L. 1989 S.B. 127, et al., A.L. 2003 H.B. 57)

Prior revisions: 1929 § 9759; 1919 § 12769; 1909 § 11351

(2001) Section allowing taxpayer to affirm, rather than swear to, property list and permits deletion of phrase referring to God is constitutional. Oliver v. State Tax Commission of Missouri, 37 S.W.3d 243 (Mo.banc).