§ 137.155 RSMo — Form of oath — refusal to make oath — penalty

1. The oath to be signed and affirmed or sworn to by each person making a list of property required by this chapter is as follows:

2. Any person who refuses to make oath or affirmation to his list, when required so to do by the assessor or his deputy, shall, upon conviction, be deemed guilty of a misdemeanor and no property shall be exempt from executions issued on judgments in prosecutions under this section.

3. The list and oath shall be filed by the assessor, after the assessor has completed the assessor's books, in the office of the county clerk, who, after entering the filing thereon, shall preserve and safely keep them.