If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as either a Class A or Class B distributor and said permit shall not be assignable or otherwise transferable. Said permits may be revoked for a single business location or all such locations by the commission at any time upon ten (10) days' written notice, if said distributor shall fail to pay all excise taxes and penalties due within the time provided by law where so required, or shall fail in any way to comply with all the provisions of this article, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor's bond. No permit shall be issued any applicant who is in arrears or default to the state or any subdivision thereof for any taxes on any petroleum products. Copies of all permits shall be filed and recorded alphabetically by the comptroller.
Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor of lubricating oil in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge that any person is engaging in business as a distributor without a valid permit to proceed by injunction or otherwise, to prevent the continuance of said business as a distributor of lubricating oil, and any judge or chancellor now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-57-1. Administration of article
§ 27-57-7. Distributor; application for permit; bond
§ 27-57-9. Distributor; revocation of permit; injunction
§ 27-57-11. Excise tax on lubricating oil
§ 27-57-13. Monthly report and remittance
§ 27-57-15. Report from person not bonded as distributor
§ 27-57-19. Lubricating oil tax; refunds
§ 27-57-21. Administration and enforcement
§ 27-57-27. Right to inspection
§ 27-57-31. Commission to institute proceedings; sequestration; lien; seizure
§ 27-57-33. Refund of taxes erroneously or illegally collected
§ 27-57-35. Funds placed in depositories
§ 27-57-37. Deposit of tax receipts
§ 27-57-39. Exchange of information with other states
§ 27-57-41. Evidence of product transported; inspections