The commissioner shall appoint such agents as are authorized by law to administer the provisions of this chapter, and all such agents shall have for identification purposes, a badge prescribed by the commissioner, together with proper credentials signed by him and attested by the secretary of the commission.
It shall be unlawful for any person to falsely represent himself as an agent of the commissioner, or to have in his possession any badge, any device or certificate of authority, unless he be duly appointed and an acting agent of the commissioner in the administration of this chapter, and such person violating this provision, shall be guilty of a misdemeanor.
All agents of the commissioner shall be authorized to arrest any person found in possession of, or transporting any tobacco subject to confiscation, and upon making an arrest shall take the offender before a proper officer without unnecessary delay, for examination of his case.
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