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.
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(RSMo 1939 § 3756)
Prior revision: 1929 § 3366
*Word "or" appears in original rolls.