Returns delinquent — duty of director.

287.700. Returns delinquent — duty of director. — If any such insurance carrier shall fail or refuse to make the return required by this chapter, the said director shall assess the tax against such insurance carrier or self-insurer at the rate provided for in this chapter on such amount of * premiums or deposits as he shall deem just, and the proceedings thereon shall be the same as if the return had been made. (RSMo 1939 § 3756) Prior revision: 1929 § 3366 *Word "or" appears in original rolls.