137.045. Assessment, levy, and collection not to be made except as provided--penalty.
Assessment, levy, and collection not to be made except asprovided--penalty.
137.045. 1. Any county commissioner or other county officerin this state who shall assess, levy or collect, or who shallattempt to assess, levy or collect, or cause to be assessed,levied or collected, any tax or taxes other than those specifiedand enumerated in section 137.035, without being first ordered soto do by the circuit court of the county, or the judge thereof,in the express manner provided and directed in section 137.040,shall be guilty of a misdemeanor, and upon conviction thereof,shall be punished by a fine not less than five hundred dollars,and, in addition to such punishment, his office shall becomevacant; and the method provided in section 137.040 for theassessment, levy and collection of any tax or taxes notenumerated and specified in section 137.035, shall be the onlymethod known to the law whereby such tax or taxes may be assessedor collected, or ordered to be assessed, levied or collected.
2. This section shall be construed to extend and apply tothe county commission of any county, as well as to anycommissioner thereof, and to extend and apply to the county boardof equalization, and to any other body holding or exercising anycounty office or public trust in the county, under theconstitution and laws of this state.
(RSMo 1939 § 11042, A.L. 1945 p. 1778)Prior revisions: 1929 § 9869; 1919 § 12861; 1909 § 11418