If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 71 - Alcoholic Beverage Taxes
Article 3 - Light Wines and Beer
§ 27-71-303. License tax imposed
§ 27-71-305. When and where license tax is to be paid
§ 27-71-307. Excise tax imposed
§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub
§ 27-71-313. Penalty for evading payment of tax
§ 27-71-315. Transportation from without the state
§ 27-71-317. Transportation within the state
§ 27-71-325. Reports of wholesaler and preservation of invoices
§ 27-71-327. Records to be maintained
§ 27-71-329. Examination of records
§ 27-71-333. Assessment and collection of penalty
§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation
§ 27-71-337. Payment into treasury
§ 27-71-339. Records of commissioner
§ 27-71-343. Other privilege tax not to be levied