Mo. Rev. Stat. § 150.530
Current with changes from the 2023 Legislative Session
At each regular term, the county commission shall settle with the collector on account of such licenses, charge him with all the licenses not returned, and give him credit for such as are returned. The commission shall certify the amount thus charged against the collector to the state director of revenue.
§ 150.530, RSMo
RSMo 1939 § 14612, A. 1949 S.B. 1032