Miss. Code Ann. § 75-76-27 (2026)

• (1) The provisions of this chapter with respect to state gaming licenses and manufacturer's, seller's and distributor's licenses shall be administered by the executive director for the protection of the public and in the public interest in accordance with the policy of this state.

• (2) The executive director and his employees may:
  • (a) Inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed;
  • (b) Inspect all equipment and supplies in, upon or about such premises;
  • (c) Summarily seize and remove from such premises and impound any equipment or supplies for the purpose of examination and inspection;
  • (d) Demand access to and inspect, examine, photocopy and audit all papers, books and records of applicants and licensees, on their premises or elsewhere as practicable, in the presence of the licensee or his agent, respecting the gross income produced by any gaming business (and may require verification of income) and respecting all other matters affecting the enforcement of the policy or any of the provisions of this chapter.

• (3) For the purpose of conducting audits after the cessation of gaming by a licensee, the former licensee shall furnish, upon demand of the executive director or his employee, books, papers and records as necessary to conduct the audits. The former licensee shall maintain all books, papers and records necessary for audits for a period of three (3) years after the date of the surrender or revocation of his gaming license. If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, he must maintain all books, papers and records until a final order is entered on the determination.

• (4) The executive director may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of the administration and enforcement of this chapter, the executive director and enforcement employees have the powers of a peace officer of this state.

• (5) The commission or executive director has full power and authority to issue subpoenas and compel the attendance of witnesses at any place within this state, to administer oaths, and to require testimony under oath. Any process or notice may be served in the manner provided for service of process and notices in civil actions. The commission or the executive director may pay such transportation and other expenses of witnesses as they deem reasonable and proper. Any person making false oath in any matter before the commission is guilty of perjury. The commission may appoint hearing examiners who may administer oaths and receive evidence and testimony under oath.

Laws, 1990 Ex Sess, ch. 45, § 14, eff. 6/29/1990.