Mo. Rev. Stat. § 576.060: Failure to give a tax list — penalty.

1. A person commits the offense of failure to give a tax list if, when requested by a government assessor, he or she knowingly fails to give a true list of all his or her taxable property, or to take and subscribe an oath or affirmation to such list as required by law.

2. Failure to give a tax list is an infraction.