If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement of a material fact, whether it be an owner, shipper, his agent, or a storageman or warehouseman of his agent, he shall be guilty of a class C misdemeanor.
Mo. Rev. Stat. § 137.960
False statements to assessors — penalty
Known as the Private Car Ad Valorem Tax Law
The act spans §§ 137–137 (174 sections).
Effective: 28 Aug 1982; (L. 1982 S.B. 476 § 8)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.