137.285. Double assessment for making fraudulent list. - Missouri Statutes

Double assessment for making fraudulent list.

137.285. If any person shall, with intent to defraud,deliver to any assessor a false list of his property, it shall bethe duty of the assessor to give notice thereof, in writing, tothe county board of equalization; which board shall, on receivingsuch notice, give notice thereof to the person who shall havefurnished such false list, which notice shall specify theparticulars in which said list is alleged to be false, and shallfix a time for a hearing of the matter, on which day the personaforesaid shall have the right to appear and defend against suchcharge. If it appears that such person is not guilty as charged,the said board shall dismiss the matter. If it appears that suchperson is guilty as charged, it shall be the duty of said boardof equalization to ascertain the true amount and value of allproperty of such person subject to taxation, and to tax the sameas similar property of other persons is taxed, and in additionmay, by way of penalty for furnishing such false list, double theamount of taxes thus ascertained against such person; and suchperson shall be required to pay such double amount, and shall inaddition thereto be liable to be punished for perjury.

(RSMo 1939 § 10956, A.L. 1945 p. 1782 § 13)

Prior revisions: 1929 § 9762; 1919 § 12772; 1909 § 11354