Mississippi Code
Chapter 7 - Crimes Against Sovereignty or Administration of Government
§ 97-7-5. Assessment; frauds on

If any taxpayer shall wilfully render to the assessor for taxation a false list of his taxable property, or shall so render a list which does not contain the whole of his property liable to be listed or taxed, or shall wilfully undervalue the property so listed, he shall be liable to prosecution for fraud on the assessment, and, on conviction, shall be fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned in the county jail not less than one week nor more than three months, or both.

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