245.250. County collectors--penalty for failure to pay over tax, fee for collection of tax. - Missouri Statutes

County collectors--penalty for failure to pay over tax, fee forcollection of tax.

245.250. If any county collector of the revenues refuses,fails or neglects to make prompt payment of the tax or any partthereof collected under sections 245.010 to 245.280 to theaforesaid treasurer, then he shall pay a penalty of ten percenton the amount of his delinquency; such penalty shall at oncebecome due and payable and both he and his sureties shall beliable therefor on his aforesaid bond. The collector shalldeduct one percent of the amount he collects on current taxes andtwo percent of the amount he collects on delinquent taxes. Allfees collected pursuant to this section shall be collected onbehalf of the county and deposited in the county treasury.

(RSMo 1939 § 12515, A.L. 1987 S.B. 65, et al.)

Prior revisions: 1929 § 10925; 1919 § 4619

Effective 1-1-88