Mississippi Code

Miss. Code Ann. § 27-71-23 (2026)

Violations of article

✓ current as of July 2026

Find cases: SyfertCases citing this section JustiaMiss. Code CornellLII Search CasesGoogle Scholar

Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars ($1,000.00), or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the state tax commission under authority of this article, shall forfeit his permit and shall not thereafter be permitted to engage in any business taxable under the provisions of this article for a period of five (5) years.

Codes, 1942, § 10265-112; Laws, 1966, ch. 649, § 12, eff. 7/1/1966.

Notes of Decisions

Cited in 1 case, 1975–1975 · leading case: United States v. Tax Comm'n of Miss., 421 U.S. 599 (1975).

Sort: Relevance Newest Treatment

United States v. Tax Comm'n of Miss., 421 U.S. 599 (1975). “, Miss. Code Ann. § 27-71-23 . The various nonappropriated fund activities at the four military installations in Mississippi all chose to purchase their alcoholic beverages directly from out-of-state distillers, and thereby continued the practice begun when Mississippi was a…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.