137.545. False returns--penalty.
False returns--penalty.
137.545. Any person or any officer in a corporation,partnership or association required by law to make, render, signor verify any return who makes any false or fraudulent return orstatement, with intent to defeat or evade the assessment requiredby sections 137.485 to 137.550 to be made, shall upon convictionbe fined not to exceed five hundred dollars, or be imprisoned notto exceed one year, or both, at the discretion of the court, withthe cost of prosecution. Any corporation, partnership orassociation rendering a false or fraudulent return is liable to apenalty of not less than one hundred dollars and not to exceedfive thousand dollars, at the discretion of the court, with thecosts of prosecution.
(L. 1945 p. 1859 § 22, A.L. 1959 H.B. 108)