Mo. Rev. Stat. § 622.470
Any person who shall willfully make any false entry in the accounts, books of account, records or memoranda kept by any carrier, corporation or person governed by the provisions of this chapter, or who shall willfully destroy, mutilate, alter or by any other means or device falsify the record of any such account, book of accounts, record or memoranda, or who shall willfully neglect or fail to make full, true and correct entries of such account, book of accounts, record or memoranda of all facts and transactions appertaining to the business of such carriers, corporations or persons, or who shall falsely make any statement required to be made to the division, for which a penalty has not been provided, shall be deemed guilty of a felony, and upon conviction shall be punished by a fine of not less than one thousand dollars nor more than five thousand dollars, or by imprisonment for not less than two years nor more than five years, or by both such fine and imprisonment, except that the division may, in its discretion, issue orders specifying such operating, accounting or financial papers, records, books, blanks, tickets, stubs or documents, of carriers which may after a reasonable time be destroyed, and prescribing the length of time such books, papers or documents shall be preserved.
§ 622.470, RSMo