Except as otherwise provided in this article, any person who violates any provision of this article, or any rule or regulation promulgated by the commissioner 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 Five Hundred Dollars ($500.00), or by imprisonment in the county jail for not more than six (6) 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 commissioner 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.
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