The administration of this chapter is vested in and shall be exercised by the Commissioner of Revenue of the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the exclusive jurisdiction of the Commissioner of Revenue of the Department of Revenue who may require the assistance of an act through the Attorney General, prosecuting attorney of any county, or any district attorney, or any attorney for the Department of Revenue, and may with the assent of the Governor, employ special counsel in any county to aid the prosecuting attorney, the compensation of whom shall be fixed by and paid only upon the approval of the Governor; but the Attorney General, district attorney or prosecuting attorney of any county shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the salary paid to such officer.
In case of violation of the provisions of this chapter, the commissioner may decline to prosecute for the first offense, if in his judgment such violation is not willful or flagrant.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."
§ 27-65-7. Definitions; "Retailer"; "Retail sales."
§ 27-65-17. Selling tangible personal property wholesale and retail
§ 27-65-23. Miscellaneous businesses
§ 27-65-25. Sales of alcoholic beverages
§ 27-65-31. Seller to collect tax
§ 27-65-35. Failure to file return; notice
§ 27-65-39. Penalties for deficient or delinquent return
§ 27-65-40. Effect of state officer's or employee's failure to pay state sales tax
§ 27-65-41. Tax constitutes a debt
§ 27-65-43. Taxpayer must keep records
§ 27-65-51. Disbursement from treasury to taxpayer
§ 27-65-57. Enrolling a judgment
§ 27-65-59. Warrant for collection of tax
§ 27-65-61. Jeopardy assessment and warrant
§ 27-65-63. Execution of warrant by sheriff or special agent; fees
§ 27-65-65. Commissioner may bid at sales
§ 27-65-69. Sheriff and special agent not personally liable
§ 27-65-71. Enforcement not to be enjoined
§ 27-65-73. Sales tax as additional tax; remittances; how made
§ 27-65-79. Records; preserved
§ 27-65-81. Returns confidential; release of certain information under certain circumstances
§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue
§ 27-65-89. Employees appointed by commissioner
§ 27-65-91. Special agents designated by commissioner; authority
§ 27-65-95. Prior rights or actions not affected by this chapter
§ 27-65-101. Exemptions; industrial
§ 27-65-103. Exemptions; agricultural
§ 27-65-105. Exemptions; governmental
§ 27-65-107. Exemptions; utility