137.500. Assessment blanks, distribution, how signed--penalty.
Assessment blanks, distribution, how signed--penalty.
137.500. The assessor shall have available at his office asupply of appropriate forms or blanks on which the taxpayer'sreturns are to be made. For the convenience of taxpayers theassessor may mail or leave at the residence or place of businessof the taxpayers the forms or blanks. The forms prescribed shallnot require any affidavit or acknowledgment, but shall requirethe signature of the taxpayer and if the taxpayer is acorporation, the form shall require the signatures of any twoofficers of the corporation. Any person who willfully signs afalse or fraudulent return shall be subject to the penaltiesprovided for in sections 137.485 to 137.550.
(L. 1945 p. 1859 § 19, A.L. 1959 H.B. 108)