265.160. Fees, when due--installment payments--records and reports of growers--penalty. - Missouri Statutes

Fees, when due--installment payments--records and reports ofgrowers--penalty.

265.160. All fees levied and imposed by sections 265.130 to265.210 shall be due and payable during the calendar year asfollows: Twenty-five percent or more, based on the grower'sestimate, prior to October first; fifty percent or more, based onthe grower's estimate prior to December first, and twenty-fivepercent, or the balance, prior to or on December thirty-first.The director shall require that every grower of apples secure acertificate for shipment of apples; provided, that each growersecuring a certificate shall be furnished free of charge by thedirector suitable forms for recording the harvest, use and saleof apples from his orchard. It shall be the duty of every growerto keep a complete record of all apples harvested, used, andshipped from his orchard. A copy of such record as hereinrequired shall be retained by the grower for a period of one yearfrom the date thereof and shall at all times be available for andopen to the inspection of the director or his authorizedrepresentative. The burden of establishing the accuracy of anysuch record or copy thereof shall rest on the grower making suchrecord. It shall be the duty of every grower to submit to thedirector not later than December thirty-first each year acertified summary of apples produced, harvested, used and shippedduring the preceding crop season. Such summary shall be enteredon forms provided or approved by the director. Any person whoshall violate or aid in the violation of any provision of thissection shall be guilty of a misdemeanor.

(L. 1941 p. 305 § 14303b, A.L. 1945 p. 74)