137.360. Form of oath--penalty for refusal--lists filed with county clerk. - Missouri Statutes

Form of oath--penalty for refusal--lists filed with county clerk.

137.360. 1. The certificate to be signed by each person making alist of property required by sections 137.325 to 137.420 shall be asfollows:

I, ......., do hereby certify that the foregoing list contains a trueand correct statement of all the tangible personal property made taxable bythe laws of the state of Missouri, which I owned or which I had under mycharge or management on the first day of January, 20.... . I furthercertify that I have not sent or taken or caused to be sent or taken anyproperty out of this state to avoid taxation.

Any person who refuses to make the certification to the list, when requiredso to do by the assessor or the assessor's deputy, shall upon conviction bedeemed guilty of a misdemeanor and no property shall be exempt fromexecutions issued on judgments in prosecutions pursuant to this section.

2. The list and certificate 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.

(L. 1945 p. 1930 § 8, A.L. 1959 H.B. 108, A.L. 2003 H.B. 57)