Effective – 28 Aug 1974 143.911. Attempt to evade or defeat tax, penalty. — Any person who willfully attempts in any manner to evade or defeat any tax imposed by sections 143.011 to 143.996 or the payment thereof shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more […]
Effective – 28 Aug 1974 143.921. Failure to collect or pay over tax, penalty. — Any person required under sections 143.011 to 143.996 to collect, truthfully account for, and pay over any tax imposed by sections 143.011 to 143.996 who willfully with intent to defraud fails to collect or truthfully account for and pay over […]
Effective – 28 Aug 1974 143.931. Failure to file return, supply information, pay tax, penalty. — Any person required under sections 143.011 to 143.996 to pay any tax, or required by sections 143.011 to 143.996 to make a return (other than a return of estimated tax), keep any records, or supply any information, who willfully […]
Effective – 28 Aug 1974 143.941. False statements, penalty. — Any person who willfully makes and subscribes any returns, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every […]
Effective – 28 Aug 1974 143.946. Prior conviction, effect of. — If any person convicted of an offense, or of the attempt to commit an offense under sections 143.911, 143.921, 143.931, or 143.941 is charged thereafter with having committed or having attempted to commit a subsequent offense under such sections, and is convicted, he shall […]
Effective – 01 Jan 1973 143.951. Limitations. — Any prosecution under sections 143.011 to 143.996 shall be instituted within three years after the commission of the offense, provided that if such offense is the failure to do an act required by or under the provisions of sections 143.011 to 143.996 to be done by a […]
