139.230. Remittance to director of revenue--receipt--penalty for failure. - Missouri Statutes

Remittance to director of revenue--receipt--penalty for failure.

139.230. 1. Every county collector shall, on or before thefifteenth day of each month, pay to the director of revenue allstate taxes and licenses received by him prior to the first dayof the month.

2. Upon receipt of such money, the director of revenue shallexecute a receipt therefor, which he shall forward or deliver tothe collector.

3. Any collector who shall fail to forward the sum as hereinrequired within the time prescribed, shall forfeit to the statethe sum of two hundred dollars for each such failure, to berecovered of him or his sureties on his official bond.

4. Within thirty days after the final settlement of hisaccount every collector, after deducting his commissions, shallremit to the director of revenue the balance of all revenue andlicenses then due the state and the director of revenue shallissue the collector a receipt for the amount received.

5. All sums received by the director of revenue from thecounty collectors shall be deposited in the state treasury andapportioned to the state funds established by law.

(RSMo 1939 § 11100, A.L. 1945 p. 1820)

Prior revisions: 1929 § 9929; 1919 § 12921; 1909 § 11475