139.270. Refusal to pay--forfeiture--distress warrant.

Refusal to pay--forfeiture--distress warrant.

139.270. 1. If any county collector, or ex officio countycollector, fails or refuses to pay the taxes and license feesinto the county treasuries and to the director of revenue asprovided in section 139.210, he shall forfeit his commissions onthe amount wrongfully withheld and in addition shall pay apenalty of ten percent of the amount wrongfully withheld.

2. The director of revenue within thirty days shall issue adistress warrant for such state taxes and penalties, and theprosecuting attorney within thirty days shall proceed to collectthe county, school, road and municipal taxes by suit on theofficial bond of the defaulting collector.

(RSMo 1939 § 11099, A.L. 1945 p. 1907, A. 1949 S.B. 1024)

Prior revisions: 1929 § 9928; 1919 § 12920; 1909 § 11474