All penalties or interest and all penalties and interest imposed or authorized to be imposed by any state law or municipal ordinance, accrued or which may accrue hereafter, shall be recoverable by the officer authorized to sue for or collect the tax in respect to which said penalties or interest are imposed or authorized to be collected as a part of the tax with respect to which they are imposed or authorized to be collected, and all such penalties and interest shall be apportioned as provided for the apportionment of the tax on which such penalties or interest are collected.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 3 - Department of Revenue
§ 27-3-3. Commissioner of Revenue of Department of Revenue to be executive officer
§ 27-3-9. Compensation of Commissioner of Revenue
§ 27-3-17. Quarters and equipment for Department of Revenue
§ 27-3-23. Audit of department
§ 27-3-35. Subpoena of witnesses
§ 27-3-37. Negligent or defaulting official to be made party to suit
§ 27-3-39. Investigations of property escaping taxation; additional assessments
§ 27-3-45. Settlements with State Treasurer's reports to State Auditor of public accounts
§ 27-3-49. Commissioner of Revenue to investigate taxation and make recommendations to legislature
§ 27-3-53. Informational forms
§ 27-3-57. Deposit of funds; apportionment of collections; bonding
§ 27-3-59. Assessors' and collectors' conferences
§ 27-3-63. Audit of books outside of state to determine tax liability
§ 27-3-69. Recovery of interest and penalties; apportionment
§ 27-3-77. Certain individual tax records exempt from public access requirement