Missouri Laws 137.155 – Form of oath — refusal to make oath — penalty
1. The oath to be signed and affirmed or sworn to by each person making a list of property required by this chapter is as follows:
I, ______, do solemnly swear, or affirm, that the foregoing list contains a true and correct statement of all the tangible personal property, made taxable by the laws of the state of Missouri, which I owned or which I had under my charge or management on the first day of January, 20______. I further solemnly swear, or affirm, that I have not sent or taken, or caused to be sent or taken, any property out of this state to avoid taxation. So help me God.
2. Any person who refuses to make oath or affirmation to his list, when required so to do by the assessor or his deputy, shall, upon conviction, be deemed guilty of a misdemeanor and no property shall be exempt from executions issued on judgments in prosecutions under this section.
Terms Used In Missouri Laws 137.155
- Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
- Conviction: A judgement of guilt against a criminal defendant.
- Oath: A promise to tell the truth.
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
- Property: includes real and personal property. See Missouri Laws 1.020
- 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
3. The list and oath shall be filed by the assessor, after the assessor has completed the assessor’s books, in the office of the county clerk, who, after entering the filing thereon, shall preserve and safely keep them.