If any such insurance carrier shall fail or refuse to make the return required by this chapter, the said director shall assess the tax against such insurance carrier or self-insurer at the rate provided for in this chapter on such amount of^* premiums or deposits as he shall deem just, and the proceedings thereon shall be the same as if the return had been made.

(RSMo 1939 § 3756)

Prior revision: 1929 § 3366

*Word "or" appears in original rolls.