Any collector, license commissioner, or other officer in all cities now having or which may hereafter have a population of one hundred thousand or more, who shall fail to furnish the state tax commission a statement as required in section 150.080, shall, upon conviction thereof, be deemed guilty of a misdemeanor.
§ 150.290, RSMo
RSMo 1939 § 11307, A.L. 1945 p. 1838, A.L. 1985 S.B. 21