Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars ($1,000.00), or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the state tax commission under authority of this article, shall forfeit his permit and shall not thereafter be permitted to engage in any business taxable under the provisions of this article for a period of five (5) years.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 71 - Alcoholic Beverage Taxes
Article 1 - Alcoholic Beverages
§ 27-71-1. Administration of article
§ 27-71-11. Wholesale operations
§ 27-71-13. Purchases direct from manufacturer; exceptions
§ 27-71-17. Penalty for counterfeiting or reuse of labels
§ 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit
§ 27-71-23. Violations of article
§ 27-71-25. Records to be maintained
§ 27-71-27. Examination of records