Missouri § 245.250 - County collectors — penalty for failure to pay over tax, fee for collection of tax.
Full text of Missouri Revised Statutes of Missouri § 245.250 — County collectors — penalty for failure to pay over tax, fee for collection of tax., with citation guidance and answers to common questions.
§ 245.250. County collectors — penalty for failure to pay over tax, fee for collection of tax.
If any county collector of the revenues refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under sections 245.010 to 245.280 to the aforesaid treasurer, then he shall pay a penalty of ten percent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his sureties shall be liable therefor on his aforesaid bond. The collector shall deduct one percent of the amount he collects on current taxes and two percent of the amount he collects on delinquent taxes. All fees collected pursuant to this section shall be collected on behalf of the county and deposited in the county treasury.
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(RSMo 1939 § 12515, A.L. 1987 S.B. 65, et al.)
Prior revisions: 1929 § 10925; 1919 § 4619
Effective 1-1-88
---- end of effective 01 Jan 1988 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 245.250
What does Revised Statutes of Missouri § 245.250 cover?
Section 245.250 ("County collectors — penalty for failure to pay over tax, fee for collection of tax.") 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 § 245.250?
A common citation format is "Revised Statutes of Missouri § 245.250" (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 § 245.250 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.