Mississippi Code
Distribution and Sales
§ 63-17-77. License fees; expiration dates

All applications for license or licenses shall be accompanied by the appropriate fee or fees therefor in accordance with the schedule thereof hereinafter set out. In the event any application is denied and the license applied for is not issued, the entire license fee shall be returned to the applicant.
The schedule of license fees to be charged and received by the commission for the licenses issued shall be as follows:
Any person, firm or corporation required to be licensed, who fails to make application for such license at the time required, shall, in addition to the aforesaid fees, pay interest at the rate of six percent (6%) per annum for the period of time during which he shall operate without a proper license, and in addition thereto, shall pay a penalty of fifty percent (50%) of the amount of the license fee. Said penalty, however, may be waived in whole or in part within the discretion of the commission.
All licenses shall expire on the thirty-first day of December following the date of issue.

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