Mo. Rev. Stat. § 430.340
Current with changes from the 2023 Legislative Session
Every executor, administrator, assignee or other person who pays any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the state of Missouri from such person or estate, shall become answerable in his own person and estate for the debt so due to the state of Missouri, or so much thereof as may remain due and unpaid.
§ 430.340, RSMo
RSMo 1939 § 3543