1. The certificate to be signed by each person making a list of property required by sections 137.325 to 137.420 shall be as follows:

I, ______, do hereby certify that the foregoing list contains a true and correct statement of all the tangible personal property made taxable by the laws of the state of Missouri, which I owned or which I had under my charge or management on the first day of January, 20______. I further certify that I have not sent or taken or caused to be sent or taken any property out of this state to avoid taxation.

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Any person who refuses to make the certification to the list, when required so to do by the assessor or the assessor’s deputy, shall upon conviction be deemed guilty of a misdemeanor and no property shall be exempt from executions issued on judgments in prosecutions pursuant to this section.

2. The list and certificate shall be filed by the assessor after the assessor has completed the assessor’s books in the office of the county clerk who, after entering the filing thereon, shall preserve and safely keep them.