If any employing unit fails to make any report required by this chapter, the department or its authorized agents shall give notice to such employing unit to make and file such report within fifteen (15) days from the date of such notice. If such employing unit, by its proper members, officers or agents, shall fail or refuse to make and file such reports within such time, then and in that event such report shall be made by the department or its authorized agents from the best information available, and the amount of contributions due shall be computed thereon; and such report shall be prima facie correct for the purposes of this chapter.
Structure Mississippi Code
Chapter 5 - Unemployment Compensation
Article 3 - Mississippi Department of Employment Security
§ 71-5-111. Employment security administration fund
§ 71-5-112. Funds to clear through state treasury; laws governing expenditures
§ 71-5-113. Funds received from the Social Security Board
§ 71-5-114. Special employment security administration fund
§ 71-5-115. Duties and powers of executive director
§ 71-5-117. Regulations and general rules
§ 71-5-125. Promotion of employment
§ 71-5-129. Destruction of useless records
§ 71-5-131. Privileged communications
§ 71-5-133. Failure to produce records
§ 71-5-135. Failure to make reports
§ 71-5-137. Oaths and witnesses
§ 71-5-141. Protection against self-incrimination
§ 71-5-143. State-federal cooperation
§ 71-5-145. 1235 Echelon Parkway named the Henry J. Kirksey Building