137.950. Evasion of taxes--civil action to recover taxes, costs and attorney's fee. - Missouri Statutes

Evasion of taxes--civil action to recover taxes, costs and attorney'sfee.

137.950. If any owner, shipper or agent thereof shall bymisrepresentation, concealment, or violation of the provisions ofsections 137.900 to 137.960 evade the assessment or the levy oftaxes not defined in section 137.910 to be personal property intransit through this state, he shall be liable in the sum of thetaxes evaded which would otherwise have been levied against hisproperty, to be collected in a civil action on behalf of the taxcollector of his county. This action shall be commenced andmaintained by the prosecuting attorney, and the judgment, whenentered, shall include all costs and an attorney's fee for theplaintiff in his official capacity not less than the amount ofthe taxes so evaded.

(L. 1982 S.B. 476 § 7)