If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a distributor and said permit shall not be assignable or otherwise transferable, provided, however, that no such permit shall be issued unless the applicant has complied with the provisions of Section 75-57-49, Mississippi Code of 1972. Said permit may be revoked for a single business location or any such locations by the commission at any time upon ten (10) days' written notice, if said distributor shall fail to pay the compressed gas taxes and penalties due within the time provided by law, or shall fail in any way to comply with all the provisions of this chapter, 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.
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without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years.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 of distributor of compressed gas, 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
Chapter 59 - Liquefied Compressed Gas Tax
Article 1 - General Provisions
§ 27-59-1. Administration of chapter
§ 27-59-7. Distributor permit; application; bond
§ 27-59-9. Distributor permit; revocation; injunction
§ 27-59-13. Monthly report and remittance
§ 27-59-17. Power of motor vehicle comptroller to cancel permits
§ 27-59-23. Noncompliance punishable by injunction against doing business
§ 27-59-31. Penalty for operating without compressed gas user's decal
§ 27-59-33. Annual reports of Class II and Class III users
§ 27-59-37. Administration and enforcement
§ 27-59-41. Right to inspection
§ 27-59-45. Commission to institute proceedings; sequestration; lien; seizure
§ 27-59-47. Refund of taxes erroneously or illegally collected
§ 27-59-51. Funds placed in depositories
§ 27-59-53. Exchange of information with other states