2013 Mississippi Code
Title 97 - CRIMES
§ 97-11-49 - Tax collector; collecting privilege tax without issuing license

MS Code § 97-11-49 (2013) What's This?

If any tax collector, or deputy or agent of any tax collector, shall collect any privilege tax without issuing to the party from whom the tax is collected the auditor's license therefor as provided for by law, he shall, on conviction, be fined not less than double the amount of the tax, and be imprisoned in the county jail not less than one (1) week; and if the failure be wilful, he shall be removed from office.

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