Mississippi Code
Chapter 29 - Ad Valorem Taxes-General Provisions
§ 27-29-9. Penalties for failure to make lists

Any such clerk of the board of supervisors, who shall fail to make such list or lists, referred to in Section 27-29-5, by the time specified, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not exceeding one hundred dollars for each offense.