387.310. Uniform system of accounts--access to accounts--penalty for divulging information. - Missouri Statutes

Uniform system of accounts--access to accounts--penalty fordivulging information.

387.310. 1. The division of motor carrier and railroad safety may,whenever it deems advisable, establish a system of accounts to be used bymotor carriers which are subject to its supervision, or may classify thesaid corporations and other carriers and prescribe a system of accountsfor each class, and may prescribe the manner in which such accounts shallbe kept. It may also, in its discretion, prescribe the forms of accounts,records and memoranda to be kept by such corporations, including theaccounts, records and memoranda of the movement of traffic, as well as thereceipts and expenditures of moneys. Notice of alterations by the divisionin the required method or form of keeping a system of accounts shall begiven to such persons or corporations by the division at least six monthsbefore the same are to take effect.

2. The division shall at all times have access to all accounts,records and memoranda kept by motor carriers, and may designate any of itsofficers or employees, who shall thereupon have authority under the orderof the division to inspect and examine any and all accounts, records andmemoranda kept by such corporations.

3. The division may, after hearing, prescribe by order the accountsin which particular outlays and receipts shall be entered, charged orcredited. Whenever the division has prescribed the form of accounts,records and memoranda to be kept by such corporations it shall be unlawfulfor them to keep any other accounts, records or memoranda than those soprescribed, or those prescribed by or under the authority of the UnitedStates.

4. Any employee or agent of the division who divulges any fact orinformation which may come to the employee's or agent's knowledge duringthe course of any such inspection or examination except insofar as theemployee or agent may be directed by the division or by a court, orauthorized by law, shall be guilty of a misdemeanor.

(RSMo 1939 § 5629, A.L. 1996 S.B. 780)

Prior revisions: 1929 § 5173; 1919 § 10461

CROSS REFERENCE:

Soft drinks, shipment of, report to department of health and senior services, when, RSMo 196.390