The commissioner or his authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to administer oaths to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commissioner or his authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, such failure or refusal shall be reported to the attorney general, the district attorney or county attorney, who shall thereupon institute proceedings in the chancery court of the county where such witness resides to compel obedience to any summons of the commissioner or his authorized agent.
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