287.700. Returns delinquent--duty of director. - Missouri Statutes

Returns delinquent--duty of director.

287.700. If any such insurance carrier shall fail or refuseto make the return required by this chapter, the said directorshall assess the tax against such insurance carrier orself-insurer at the rate provided for in this chapter on suchamount of* premiums or deposits as he shall deem just, and theproceedings thereon shall be the same as if the return had beenmade.

(RSMo 1939 § 3756)

Prior revision: 1929 § 3366

*Word "or" appears in original rolls.