Revised Statutes of Missouri — Title X (Taxation and Revenue)
§ 136.240 RSMo — Report of delinquents to general assembly
The director of revenue shall report to the general assembly, during the first week of each regular session, a list of all collectors of the revenue and other holders of public money whose accounts have remained unsettled for the space of six months after they ought to have been settled, according to law, and the reason therefor, if known.
Source: official text