Missouri § 144.675 Penalty assessed for fraud or evasion, notice.

Missouri Statutes

§ 144.675 — Penalty assessed for fraud or evasion, notice.

Missouri § 144.675

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.675 (Penalty assessed for fraud or evasion, notice.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 144.675 (2026).

Text

If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the person.  The director of revenue shall promptly thereafter give to the person written notice of the assessment and penalty, which shall be served personally or by certified mail.

Free access — add to your briefcase to read the full text and ask questions with AI

If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the person. The director of revenue shall promptly thereafter give to the person written notice of the assessment and penalty, which shall be served personally or by certified mail.