Attorney's Note

Under the Missouri Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class E felonyup to 4 yearsup to $10,000
For details, see Mo. Rev. Stat.§ 558.011

Terms Used In Missouri Laws 142.909

  • Director: the director of revenue. See Missouri Laws 142.800
  • Person: natural persons, individuals, partnerships, firms, associations, corporations, estates, trustees, business trusts, syndicates, this state, any county, city, municipality, school district or other political subdivision of the state, federally recognized Indian tribe, or any corporation or combination acting as a unit or any receiver appointed by any state or federal court. See Missouri Laws 142.800

A person who violates any provision of this chapter, including, but not limited to the failure to obtain required licenses or permits, or fails to keep records as prescribed herein, or neglects, fails or refuses to allow the director, the director’s authorized agents or the Missouri highway patrol to inspect an item of equipment or records, or who fails, neglects or refuses to pay the tax due is guilty of a misdemeanor and may be punished as prescribed by law. Any person who violates any of the provisions of this section with the purpose to defraud is guilty of a class E felony.