Mo. Rev. Stat. § 137.960
Current with changes from the 2024 Legislative Session
If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement of a material fact, whether it be an owner, shipper, his agent, or a storageman or warehouseman of his agent, he shall be guilty of a class C misdemeanor.
§ 137.960, RSMo