Missouri § 137.540 - False returns — board of equalization notified — duties of board.
Full text of Missouri Revised Statutes of Missouri § 137.540 — False returns — board of equalization notified — duties of board., with citation guidance and answers to common questions.
§ 137.540. False returns — board of equalization notified — duties of board.
If any taxpayer knowingly files a false return, the assessor shall notify the board of equalization thereof in writing. The board on receipt of the notice shall notify the taxpayer of the particulars in which the return is alleged to be false and shall fix a time for a hearing. The taxpayer shall have the right to appear and defend against the charge. If the charge appears unfounded, it shall be dismissed by the board. If it appears that the taxpayer is guilty as charged, the board shall ascertain the true amount and value of all taxable tangible personal property owned or controlled by the taxpayer and shall assess the property as similar property of other taxpayers is assessed. By way of penalty for filing the false return the assessment shall be doubled.
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(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.540
What does Revised Statutes of Missouri § 137.540 cover?
Section 137.540 ("False returns — board of equalization notified — duties of board.") 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 § 137.540?
A common citation format is "Revised Statutes of Missouri § 137.540" (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 § 137.540 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.