§ 148.410 RSMo — Director to assess tax where no return made

If any company or association shall fail or refuse to make the return required by sections 148.330 , 148.350 , and 148.380 , the director of the department of commerce and insurance shall certify the amount of tax to the director of revenue and the director of revenue shall notify and shall assess the tax against such company at the rate provided for in sections 148.320 , 148.340 , and 148.380 on such amount of premiums as he shall deem just, and the proceedings thereon shall be the same as if the return had been made.