Mo. Rev. Stat. § 94.881
94.881 Penalty for delinquent taxes, amount — taxes delinquent, when.
94.881. Penalty for delinquent taxes, amount — taxes delinquent, when. — If a tax is imposed by a political subdivision under section 94.870 , the political subdivision may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.
(L. 1994 S.B. 749)