It shall be the duty of members of the Mississippi Highway Safety Patrol, municipal law enforcement officers or any other peace officer, when investigating any traffic violation, wreck or routine check involving any motor vehicle, to obtain all information necessary in determining whether or not the provisions of this chapter have been complied with in all substantial respect with reference to such motor vehicles so involved.It shall also be the duty of all peace officers, including municipal law enforcement officers and members of the said highway safety patrol, to investigate any alleged violation of this chapter reported to them and to proceed according to law.
On and after May 2, 1958, any person operating a motor vehicle upon the public highways of this state who has not complied with the provisions of this chapter shall be arrested by any officer authorized to make arrests, and tried, and, if convicted, shall be guilty of a misdemeanor for each separate offense and shall be fined as now provided by law, and each such illegal operation of a motor vehicle upon the public highways of this state shall constitute a separate offense.
Penalties shall be assessed on the ad valorem taxes due at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%). Provided, however, the commission, for good reason shown, may waive all or any part of the penalties imposed.The penalty shall be collected by the tax collector and deposited in the county general fund upon receipt.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 51 - Ad Valorem Taxes-Motor Vehicles
§ 27-51-7. Persons liable for tax; time of payment; due date
§ 27-51-15. Determination of assessed value
§ 27-51-17. County tax collector to be supplied with tax receipts; form of receipts; use of receipts
§ 27-51-37. Duties of municipal tax assessor; proceedings by municipal board
§ 27-51-42.2. Exemption for active service volunteer fire fighters
§ 27-51-45. Commissioner of Revenue may postpone time for preparing assessment schedule
§ 27-51-47. Rules and regulations
§ 27-51-49. Motor vehicle ad valorem taxes not provided for in chapter