143.931. Failure to file return, supply information, pay tax, penalty. — Any person required under sections 143.011 to 143.996 to pay any tax, or required by sections 143.011 to 143.996 to make a return (other than a return of estimated tax), keep any records, or supply any information, who willfully with intent to defraud fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.
Notes of Decisions
Cited in
5
cases, 1989–2019 · leading case:
State v. Sinner, 779 S.W.2d 690 (Mo. Ct. App. 1989).
State v. Sinner, 779 S.W.2d 690 (Mo. Ct. App. 1989).
· cites it 20× “Defendant appeals her conviction for failure to file a state income tax return, with intent to defraud, in violation of § 143.931 RSMo 1986. She was sentenced to one year and fined $10,000.”
State v. Bell, 266 S.W.3d 287 (Mo. Ct. App. 2008).
· cites it 9× “Gary Bell (Defendant) appeals from the judgment upon his conviction by a jury for four counts of failure to file a Missouri income tax return, Section 143.931, RSMo 2000, 1 and four counts of failure to pay Missouri income tax, Section 143.”
State v. Crow, 63 S.W.3d 270 (Mo. Ct. App. 2001).
· cites it 9× “Section 143.931, RSMo. 2000. 1 John Kelly Crow was convicted in Boone County, Missouri, of failing to file tax returns for the years 1996 and 1997.”
State of Missouri v. Robert T. Byington, 575 S.W.3d 720 (Mo. Ct. App. 2019).
· cites it 2× “931, failure to file tax return 2 Underlying all of Defendant’s arguments on appeal is his frustration with having been charged with a crime in the first place, pointing out that there are civil remedies available to protect and provide relief to both the homeowner and the…”
State v. Sutton, 53 S.W.3d 120 (Mo. Ct. App. 2000).
· cites it 2× “Emerson Sutton (Appellant) appeals his convictions by jury of three counts of failure to pay income tax, in violation of Section 143.931. 1 We have reviewed the briefs of the parties and the record on appeal and conclude the trial court’s determination is not against the weight…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.