Missouri § 144.675 - Penalty assessed for fraud or evasion, notice.
Full text of Missouri Revised Statutes of Missouri § 144.675 — Penalty assessed for fraud or evasion, notice., with citation guidance and answers to common questions.
§ 144.675. Penalty assessed for fraud or evasion, notice.
If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the person. The director of revenue shall promptly thereafter give to the person written notice of the assessment and penalty, which shall be served personally or by certified mail.
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(L. 1959 H.B. 35 § 17)
---- end of effective 28 Aug 1959 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.675
What does Revised Statutes of Missouri § 144.675 cover?
Section 144.675 ("Penalty assessed for fraud or evasion, notice.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 144.675?
A common citation format is "Revised Statutes of Missouri § 144.675" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 144.675 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.