1. 1. The township collector of each township, at the term of the county commission to be held on the first Monday in March of each year, shall make a final settlement of his accounts with the county commission for state, county, school and township taxes; produce receipts from the proper officers for all school and township taxes collected by him, less his commission; pay over to the county treasurer and ex officio collector all moneys remaining in his hands, collected by him on state and county taxes; make his return of all delinquent or unpaid taxes, as required by law, and make oath before the commission that he has exhausted all the remedies required by law for the collection of such taxes.
2. 2. On or before the twentieth day of March in each year, he shall make a final settlement with the township board.
3. 3. If any township collector shall fail or refuse to make the settlement required by this section, or shall fail or refuse to pay over the state and county taxes, as provided in this section, the county commission shall attach him until he shall make such settlement of his accounts or pay over the money found due from him; and the commission shall cause the clerk thereof to notify the director of revenue and the prosecuting attorney of the county at once of the failure of such township collector to settle his accounts, or pay over the money found due from him, and the director of revenue and the prosecuting attorney shall proceed against such collector in the manner provided in section 139.440, and such collector shall be liable to the penalties provided in section 139.440.

(RSMo 1939 § 14000, A. 1949 S.B. 1024)

Prior revisions: 1929 § 12323; 1919 § 13236; 1909 § 11724