Missouri § 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.
Full text of Missouri Revised Statutes of Missouri § 149.051 — Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale., with citation guidance and answers to common questions.
§ 149.051. Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.
1. Any person who fails to affix the stamps within the time and manner required of him under the provisions of this chapter shall pay, as a part of the tax imposed hereunder, a penalty equal to one hundred percent of the initial tax liability, and the tax and penalty thereon shall bear interest at the annual adjusted prime rate of interest as determined by section 32.065.
2. No person, other than licensed wholesalers or other persons as specifically provided for in this chapter, shall possess for the purpose of sale any cigarettes to which the stamps or meter units required by this chapter are not affixed.
3. Mere possession of an unstamped package of cigarettes by any person, except under circumstances specifically prescribed by this chapter, shall be prima facie evidence that the cigarettes are intended for sale.
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(L. 1974 H.B. 1612 § 9, A.L. 1986 S.B. 669, et al.)
---- end of effective 28 Aug 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 149.051
What does Revised Statutes of Missouri § 149.051 cover?
Section 149.051 ("Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.") 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 § 149.051?
A common citation format is "Revised Statutes of Missouri § 149.051" (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 § 149.051 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.