Mo. Rev. Stat. § 139.150
Current with changes from the 2024 Legislative Session
And in making collections on the said personal delinquent lists, the said collectors, except collectors in counties of the first or second classifications, shall give duplicate receipts therefor, one to be delivered to the person paying the same, and the other to be filed with the clerk of the county commission, who shall charge the collector therewith.
§ 139.150, RSMo