Mississippi Code
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-133. Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings

Any sheriff, deputy sheriff or municipal law enforcement officer is hereby authorized to arrest, without warrant, any person operating, or causing to be operated, any motor vehicle contrary to the provisions of this article, within the limits of their respective jurisdiction. In case the owner, or person or persons operating, or causing to be operated, a motor vehicle shall be taken into custody because of a violation of any provision hereof, he or they may be forthwith taken before an accessible justice court judge, police justice, municipal judge or mayor, having jurisdiction of such offense, and be entitled to an immediate hearing. If such hearing cannot then be had, he shall be released from custody upon giving a good and sufficient bond to appear and answer for such violation, at such time and place as shall then be designated, in the manner provided by law, or secured by a sum equal to the maximum fine for the offense with which he is charged, or, in lieu thereof, by leaving the motor vehicle being operated by such person with such officer as may have the accused in charge. Provided, however, that should the person or persons in custody so request, the justice court judge, police justice, municipal judge or mayor before whom the complaint is made, or before whom the person or persons in custody shall be taken, shall adjourn the hearing of said case for ten (10) days upon the execution of a good and sufficient bond, in the manner as above provided, and, if the defendant or defendants fail to appear to defend said case, the sum or sums so deposited, or bond so given, shall be forfeited to the state and disposed of as bond given and money deposited for bail in other cases, or the motor vehicle which may have been left by said person or persons may be sold at public auction by order of the justice court judge, police justice, municipal judge or mayor, after giving notice of said proposed sale for three (3) consecutive weeks, in a newspaper of general circulation in the county where the arrest is made, if there by such newspaper in said county, describing accurately the motor vehicle therein and giving the date of the proposed sale. From the amount realized from such sale a sum equal to the maximum fine for the offense charged shall be disposed of in like manner; and the surplus, if any, after deducting all expenses incurred in keeping or sale of such vehicle, shall be returned to such owner on demand, but no such forfeiture and disposition of such security shall in anywise impair the jurisdiction of the justice court judge, police justice, municipal judge or mayor, to hear and determine any such charge made against the owner of such motor vehicle, or the person or persons operating, or causing to be operated, the said vehicle, or to inflict, upon conviction, any punishment prescribed by this article. If there be no such newspaper published in said county, then such sale shall be advertised by posting written notice in two (2) or more public places in said county for three (3) consecutive weeks next preceding such sale.
Any sheriff, deputy sheriff, municipal law enforcement officer or other peace officer, who shall arrest or prefer charges against any person alleged to have operated a motor vehicle in violation of the provisions of this article shall, within five (5) days after the termination of such proceedings, forward to the commission a transcript of the court proceedings on such charges, which transcript shall show the name of the defendant, the date of the offense, the nature of the offense, the court in which the proceedings were had, the disposition of the matter and the sentence, if any, imposed by the court. Any sheriff, deputy sheriff, municipal law enforcement officer or other peace officer, who shall fail or refuse to forward such transcript as required hereby, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Ten Dollars ($10.00) nor more than One Hundred Dollars ($100.00), or by imprisonment in the county jail for not more than thirty (30) days, or by both such fine and imprisonment. In addition thereto, any sheriff, deputy sheriff, municipal law enforcement officer or other peace officer who shall fail or refuse to forward such transcript to the commission shall be liable on his official bond for a civil penalty of Two Hundred Fifty Dollars ($250.00), which may be recovered upon appropriate proceedings brought by the commission in chancery court of the proper county.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 19 - Motor Vehicle Privilege and Excise Taxes

Article 1 - Motor Vehicle Privilege Taxes

§ 27-19-1. Administration of article

§ 27-19-3. Definitions

§ 27-19-5. Tax on private carriers of passengers, etc.

§ 27-19-9. Tax on hearses, church and school buses, and taxicabs

§ 27-19-11. Tax on carriers of property and on buses

§ 27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors

§ 27-19-25. Imposition of tax by municipalities and other political subdivisions

§ 27-19-27. Applicability of tax to motor vehicles owned by United States, the state and political subdivisions

§ 27-19-29. Vehicles used in road building and vehicles used for transporting water well drilling outfits

§ 27-19-30. No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops

§ 27-19-31. License tags or plates and renewal license decals; issuance and duration; contents; fastening to vehicles; county designation on license tags; defaced tags and decals

§ 27-19-32. License tags or plates and renewal license decals; mailing costs

§ 27-19-33. License tags or plates and renewal license decals; trailers and semitrailers

§ 27-19-37. License tags or plates; substitute license tags and decals

§ 27-19-39. License tags or plates; pickup trucks

§ 27-19-41. License tags or plates and renewal license decals; reflectorization; specifications for decals

§ 27-19-43. License tags or plates and renewal license decals; issuance; registration fees

§ 27-19-44.3. Annual report of Mississippi Burn Care Fund

§ 27-19-45. Special license tags or plates; amateur radio operators, governor and lieutenant governor

§ 27-19-47. Special license tags or plates; antique automobiles

§ 27-19-47.1. Special license tags or plates; antique motorcycles

§ 27-19-47.2. Special license tags or plates; antique pickup trucks

§ 27-19-52. Special license tags or plates; members of federal and state judiciary and state and federal prosecutors authorized to apply for specialty tags that cannot be traced except by law enforcement agencies for certain purposes

§ 27-19-55. Special license tags or plates; sheriffs and deputies

§ 27-19-56. Special license tags or plates; persons with disabilities; decals and windshield placards; renewal; enforcement of parking restrictions

§ 27-19-56.6. Special license tags or plates; street rods

§ 27-19-56.9. Special license tags or plates; deaf persons

§ 27-19-56.12. Special license tags or plates; armed forces veterans

§ 27-19-56.13. Special license tags or plates; Distinguished Flying Cross and Air Medal recipients

§ 27-19-56.15. Special license tags or plates; display of emblem of public universities located in other states

§ 27-19-56.22. Special license tags or plates; members of Alpha Kappa Alpha sorority and Alpha Phi Alpha fraternity

§ 27-19-56.85. Special license tags or plates; Vietnam Veteran

§ 27-19-56.125. Special license tags or plates; to Mississippians who are veterans of the United States Armed Forces

§ 27-19-59. Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements

§ 27-19-61. Ad valorem tax receipts to be presented with applications for licenses

§ 27-19-62. Proof of payment of federal heavy vehicle use tax

§ 27-19-63. Payment of tax; penalties, etc.

§ 27-19-67. Determination of tax; privilege granted

§ 27-19-69. Issuance of replacement license upon destruction of vehicle

§ 27-19-71. Issuance of license upon replacement of vehicle

§ 27-19-73. Refunds

§ 27-19-75. Change of classification of vehicle, etc.

§ 27-19-81. Registration of vehicle in excess of weight limits; excess weight permits; excess size permits

§ 27-19-87. Permit to be carried in vehicle

§ 27-19-89. Penalty for failure to obtain permit

§ 27-19-90. Penalties for willful and knowing alteration, forgery or counterfeiting of any license plate, decal, permit, etc. required for commercial motor vehicle

§ 27-19-93. Certain vehicles to stop at inspection stations

§ 27-19-95. Certification of common and contract carriers of property or passengers by public service commission

§ 27-19-101. Comptroller to furnish copies of registration receipts

§ 27-19-103. Recordkeeping requirements for common and contract carriers of property or passengers

§ 27-19-119. Weighing of vehicles to ascertain accuracy of registration

§ 27-19-121. Rules and regulations

§ 27-19-125. Prohibition as to gifts to employees of motor vehicle comptroller; report

§ 27-19-127. Enforcement of article

§ 27-19-129. Jurisdiction of Public Service Commission

§ 27-19-133. Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings

§ 27-19-135. State to have lien on motor vehicle

§ 27-19-137. Inspection of vehicles and records, etc.

§ 27-19-141. Sale or transfer of vehicle by other than dealer; reports; registration

§ 27-19-143. Reciprocity agreements

§ 27-19-147. Use tax; imposition

§ 27-19-149. Use tax; exceptions

§ 27-19-151. Use tax; penalties for nonpayment

§ 27-19-153. Effect of sale or transfer of vehicle upon tax liability; removal of license tags from vehicles of state or local governments upon sale or transfer

§ 27-19-155. Purchase of license tags or plates by commission; disposition of proceeds of sale generally

§ 27-19-156. Contracts for purchase of license tags may permit vendors to reduce cost of license tag contract or generate additional revenue by offering advertising services in connection with the sale and distribution of license tags

§ 27-19-157. Purchase of license tags or plates; purchase from penitentiary

§ 27-19-159. Distribution of collections

§ 27-19-159. Distribution of collections

§ 27-19-167. Declaration of policy

§ 27-19-169. Privileges of surviving spouses of members of military killed on active duty; motor vehicle license plates; privilege tax exemption; penalty for violation

§ 27-19-177. Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags