Mo. Rev. Stat. § 79.310
Current with changes from the 2023 Legislative Session
The collector shall, annually, at such times as may be designated by ordinance, make a detailed report to the board of aldermen, stating the various moneys collected by him during the year, and the amounts uncollected and the names of the persons from which he failed to collect and the causes therefor.
§ 79.310, RSMo
RSMo 1939 § 7193