It is hereby made the duty of the several peace officers of the state, counties, municipalities and county districts, to assist the commissioner, and his authorized agents, deputies, and representatives, in the enforcement of the provisions of this chapter. Any sheriff, deputy sheriff, constable, or police officer, when called upon by the commissioner, or his agent, or representative, shall lend every assistance possible under the authority of his office, to apprehend any person suspected of violating any of the provisions of this chapter, and to discover any act of violation thereof; to take proper steps for seizure of contraband tobacco, and prosecute criminally any person found engaged in the violation of any provision of said chapter. When any penalty imposed under the provisions of this chapter shall be collected as a result of, or through the cooperation, or aid of any such peace officer, the commissioner is hereby authorized to pay such officer fifty percent (50%) of the penalty collected from such offender, as compensation for the service performed, which shall be in addition to such usual fees as such officer may be entitled to under the criminal laws of the state.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-69-7. Permit and privilege taxes required; penalty for violations
§ 27-69-9. Permit may be revoked and reinstated
§ 27-69-11. Penalties for operating without a permit
§ 27-69-13. Applicability of tax
§ 27-69-17. When distributors not required to affix stamps
§ 27-69-19. Dealers liable; exception
§ 27-69-25. Unpaid taxes a debt
§ 27-69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted
§ 27-69-31. Compensation to dealers
§ 27-69-33. Segregation of stock for interstate shipment
§ 27-69-35. Records of dealers
§ 27-69-37. Preservation of invoices
§ 27-69-39. Liability of persons, carriers, etc.
§ 27-69-47. Penalty for reuse of stamps
§ 27-69-53. Commodities subject to confiscation
§ 27-69-55. Procedure when goods are confiscated
§ 27-69-57. Commissioner may compromise confiscation
§ 27-69-59. Unlawful sale; search and seizure
§ 27-69-61. Injunction by commissioner
§ 27-69-65. Commissioner to administer provisions of this chapter
§ 27-69-67. Peace officers to assist in enforcement
§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes
§ 27-69-71. Agents of the commissioner
§ 27-69-73. Rules and regulations
§ 27-69-75. Payment into treasury
§ 27-69-77. Records of commissioner
§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business