Mo. Rev. Stat. » Chapter 144
Missouri Revised Statutes

Mo. Rev. Stat. § 144.490 (2026)

Penalty for false return

✓ current as of May 2026
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  144.490.  Penalty for false return. — Any person who willfully makes a false return, or who willfully makes a false statement in any return under oath or otherwise filed with or transmitted to the director of revenue relating to the amount of any sales or tax due under sections 144.010 to 144.510, 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.

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(RSMo 1939 § 11433, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1974 H.B. 1288)

Notes of Decisions
Cited in 2 cases, 1974–2003 · leading case: Buchholz Mortuaries, Inc. v. Dir. of Revenue, 113 S.W.3d 192 (Mo. 2003).
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Buchholz Mortuaries, Inc. v. Dir. of Revenue, 113 S.W.3d 192 (Mo. 2003). · cites it 4× “010—144-510; section 144.490, penalty for false return or false statement in return relating to amount of sales or tax due under 144.”
United States v. Strada, 393 F. Supp. 19 (W.D. Mo. 1974). “The subscribing and filing of or causing to be filed each of the foregoing quarterly returns was a separate violation of state criminal law, § 144.490, Chapter 144, RSMo, V.A.M.S. For each such separate violation independently it is concluded that the probation of the defendant…”
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