If a tax is imposed by a political subdivision under section 94.870, the political subdivision may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.
Mo. Rev. Stat. § 94.881
Penalty for delinquent taxes, amount — taxes delinquent, when
Known as the City Sales Tax Act
The act spans §§ 94–94 (104 sections).
Effective: 28 Aug 1994; (L. 1994 S.B. 749)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.