Missouri Revised Statutes

Mo. Rev. Stat. § 144.500 (2026)

Penalty for fraud or evasion

✓ current as of May 2026

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144.500. Penalty for fraud or evasion. — If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the person. The amount so assessed shall be immediately due and payable; provided, however, that the director of revenue shall promptly thereafter give to said person written notice of such assessment and penalty, which notice shall be served personally on such person, or by registered mail. Such person shall have the right to petition for hearing of such assessment, as is provided herein.

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

Notes of Decisions

Cited in 3 cases, 1980–2003 · 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× “510; section 144.500, amount of penalty for fraud or evasion; and section 144.”

Excel Drug Co. v. Missouri Dep't of Revenue, 609 S.W.2d 404 (Mo. 1980). · cites it 3× “Section 144.500 provides a penalty for fraud or evasion of the sales tax.”

Odorite of Am., Inc. v. Dir. of Revenue, 713 S.W.2d 833 (Mo. 1986). · cites it 2× “See § 144.500, RSMo 1978. Respondent’s auditor testified that he was not asserting that fraudulent returns had been filed.”

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