379.300. Failure to make return--director to proceed.
Failure to make return--director to proceed.
379.300. If any company or association shall fail or refuseto make the return required by sections 379.205 to 379.310, thesaid director shall assess the tax against said company orassociation at the rate herein provided for on such amount ofpremiums as he shall deem just and the proceedings thereon shallbe the same as if the return had been made.
(L. 1941 p. 399 § 5968b, A.L. 1945 p. 1021)