1. No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or refuse to permit the director or his or her duly authorized representatives to examine records, papers, files and equipment pertaining to the person‘s business made taxable by this chapter. No person shall make an incomplete, false or fraudulent return under this chapter, or attempt to do anything to evade full disclosure of the facts or to avoid the payment in whole or in part of the tax or interest due.

2. Any person who files a false report or application or makes a false entry in any record relating to the purchase and sale of cigarettes shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years.

Terms Used In Missouri Laws 149.076

  • Conviction: A judgement of guilt against a criminal defendant.
  • Director: the director of Missouri department of revenue. See Missouri Laws 149.011
  • Manufacturer: any person engaged in the manufacture or production of cigarettes. See Missouri Laws 149.011
  • Person: any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity. See Missouri Laws 149.011
  • Retailer: any person who sells to a consumer or to any person for any purpose other than resale. See Missouri Laws 149.011
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Wholesaler: any person, firm or corporation organized and existing, or doing business, primarily to sell cigarettes or tobacco products to, and render service to, retailers in the territory the person, firm or corporation chooses to serve. See Missouri Laws 149.011
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