Mississippi Code
Chapter 69 - Tobacco Tax
§ 27-69-9. Permit may be revoked and reinstated

In addition to the penalties imposed in this chapter, after the second offense for any violation, the commissioner may revoke any permit which may have been issued to any person, or persons, violating any provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority of this chapter.
The commissioner, in the event a permit is revoked, is required to notify all manufacturers, wholesalers and distributors having a permit required by this chapter, that the permit has been revoked, and such manufacturer, wholesaler and distributor is henceforth prohibited from selling taxable tobacco to such dealer or retailer. The commissioner may notify manufacturers, wholesalers and distributors as required by this paragraph either manually or electronically and shall specify by rule or regulation the method by which the notification shall be made.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 69 - Tobacco Tax

§ 27-69-1. Title of chapter

§ 27-69-3. Definitions

§ 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

§ 27-69-15. Stamps

§ 27-69-17. When distributors not required to affix stamps

§ 27-69-19. Dealers liable; exception

§ 27-69-23. Tax additional

§ 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.

§ 27-69-41. Penalties

§ 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

§ 27-69-63. Damaged stamps

§ 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