State Codes and Statutes
Statutes > Missouri > T10 > C139 > 139_235Passing bad checks in payment of taxes, penalty--cashier's checks,certified checks, or money orders required, when.
139.235. Any person required to pay any tax who issues or passes acheck, or other similar sight order, which is returned to the department ofrevenue, county collector, or treasurer ex officio collector because theaccount upon which the check or order was drawn was closed or did not havesufficient funds at the time of presentation for payment by the departmentof revenue, county collector, or treasurer ex officio collector to meet theface amount of the check or order, may, unless there be good cause shown,be assessed by the department of revenue, in addition to any other penaltyor interest that may be owed, a penalty of ten dollars or five percent ofthe total amount of the returned check or order, whichever amount isgreater, but in no event shall such penalty imposed exceed one hundreddollars. Such person may also be assessed by the county collector ortreasurer ex officio collector, in addition to any other penalty orinterest that may be owed, a penalty not to exceed twenty-five dollars.The department of revenue, county collector, or treasurer ex officiocollector may refuse to accept any check or other similar sight order inpayment of any tax currently owed plus penalty or interest from a personwho previously attempted to pay such amount with a check or order that wasreturned to the department of revenue, county collector, or treasurer exofficio collector unless the remittance is in the form of a cashier'scheck, certified check, or money order.
(L. 1983 1st Ex. Sess. H.B. 10 § 1, A.L. 2002 S.B. 895)
