384.054. Delinquent tax, penalty, interest.
Delinquent tax, penalty, interest.
384.054. Any tax imposed by sections 384.011 to 384.071 which isdelinquent in payment shall be subject to a penalty of one percent of thetax per diem up to ten percent of the tax. Any delinquent tax shall bearinterest at the rate determined under section 32.065, RSMo, from the timesuch tax is due.
(L. 1987 H.B. 700 § 16 subsec. 6, A.L. 1989 S.B. 250, A.L. 2007 S.B. 66)