137.540. False returns--board of equalization notified--duties of board. - Missouri Statutes

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Statutes > Missouri > T10 > C137 > 137_540

False returns--board of equalization notified--duties of board.

137.540. If any taxpayer knowingly files a false return, theassessor shall notify the board of equalization thereof inwriting. The board on receipt of the notice shall notify thetaxpayer of the particulars in which the return is alleged to befalse and shall fix a time for a hearing. The taxpayer shallhave the right to appear and defend against the charge. If thecharge appears unfounded, it shall be dismissed by the board. Ifit appears that the taxpayer is guilty as charged, the boardshall ascertain the true amount and value of all taxable tangiblepersonal property owned or controlled by the taxpayer and shallassess the property as similar property of other taxpayers isassessed. By way of penalty for filing the false return theassessment shall be doubled.

(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)
CROSS REFERENCE:
Board of equalization, powers and duties in constitutional charter cities, RSMo 138.140 to 138.180

State Codes and Statutes

Statutes > Missouri > T10 > C137 > 137_540

False returns--board of equalization notified--duties of board.

137.540. If any taxpayer knowingly files a false return, theassessor shall notify the board of equalization thereof inwriting. The board on receipt of the notice shall notify thetaxpayer of the particulars in which the return is alleged to befalse and shall fix a time for a hearing. The taxpayer shallhave the right to appear and defend against the charge. If thecharge appears unfounded, it shall be dismissed by the board. Ifit appears that the taxpayer is guilty as charged, the boardshall ascertain the true amount and value of all taxable tangiblepersonal property owned or controlled by the taxpayer and shallassess the property as similar property of other taxpayers isassessed. By way of penalty for filing the false return theassessment shall be doubled.

(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)
CROSS REFERENCE:
Board of equalization, powers and duties in constitutional charter cities, RSMo 138.140 to 138.180

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State Codes and Statutes

Statutes > Missouri > T10 > C137 > 137_540

False returns--board of equalization notified--duties of board.

137.540. If any taxpayer knowingly files a false return, theassessor shall notify the board of equalization thereof inwriting. The board on receipt of the notice shall notify thetaxpayer of the particulars in which the return is alleged to befalse and shall fix a time for a hearing. The taxpayer shallhave the right to appear and defend against the charge. If thecharge appears unfounded, it shall be dismissed by the board. Ifit appears that the taxpayer is guilty as charged, the boardshall ascertain the true amount and value of all taxable tangiblepersonal property owned or controlled by the taxpayer and shallassess the property as similar property of other taxpayers isassessed. By way of penalty for filing the false return theassessment shall be doubled.

(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)
CROSS REFERENCE:
Board of equalization, powers and duties in constitutional charter cities, RSMo 138.140 to 138.180