Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes.
Mo. Rev. Stat. § 146.060
Rate of interest on delinquent tax — how collected
Effective: 28 Aug 1982; (L. 1945 p. 1914 § 11, A.L. 1982 H.B. 1351, et al.)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.