1. 1. If any township collector shall fail or refuse to file the statement required by section 139.430, or, having filed such statement, shall neglect or refuse to pay over to the county treasurer and ex officio collector the state and county taxes collected by him during the preceding month, as shown by such statement, the county clerk, immediately after such default, and not later than the fifteenth day of the month in which such statement was or should have been made, shall certify such fact to the director of revenue and the prosecuting attorney of the county; and the director of revenue and the prosecuting attorney shall proceed against such defaulting township collector in the same manner as is provided by section 139.270 for proceeding against defaulting county collectors and ex officio county collectors, and the township collector shall forfeit his commission on all moneys collected and wrongfully withheld, and otherwise be liable to all the penalties imposed by section 139.270.
2. 2. The county clerk shall certify a copy of such monthly statement to the director of revenue within the time prescribed for certifying the statements of the county collectors and ex officio collectors.

(RSMo 1939 § 14014, A. 1949 S.B. 1024)

Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738