Mo. Rev. Stat. § 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.