139.300. Individual liability of officers--failure to perform duty, penalty. - Missouri Statutes

Individual liability of officers--failure to perform duty, penalty.

139.300. 1. Every county clerk, assessor, collector orother officer, who refuses or knowingly neglects to perform anyduty enjoined on him by, or consents in or connives at anyevasion of the laws relating to the assessment, levy andcollection of taxes, whereby any proceedings required by suchlaws are prevented or hindered, or any property is unlawfullyexempted from taxation or is entered upon the tax list at lessthan its full cash value, is liable for each offense, neglect orrefusal, individually and on his official bond, for double theamount of the loss or damage caused thereby.

2. If any officer fails, refuses or neglects to perform anyof the duties required of him by such laws, upon being requiredso to do by any person interested in the matter, for whichfailure, neglect or refusal no specific penalty is provided, heis liable to a fine of not less than ten dollars nor more thanfive hundred dollars.

3. Any officer who knowingly violates any of the provisionsof such laws is liable to a fine of not less than ten dollars normore than one thousand dollars.

4. The penalties and damages provided by this section may berecovered by action in any court of competent jurisdiction andthe officer may be removed from office at the discretion of thecourt.

(RSMo 1939 §§ 11233, 11234, A.L. 1959 H.B. 106)

Prior revisions: 1929 §§ 10002, 10003; 1919 §§ 12992, 12993; 1909 §§ 11544, 11545