Mo. Rev. Stat. § 148.710
148.710 Violations, penalties.
148.710. Violations, penalties. — The same penalties shall be assessed against delinquent taxpayers under the provisions of sections 148.610 to 148.700 as are provided by sections 143.911 , 143.921 , and 143.931 relating to income taxes.
(L. 1982 H.B. 949 & 1350) Effective 5-25-82