2013 Mississippi Code
Title 97 - CRIMES
Chapter 7 - CRIMES AGAINST SOVEREIGNTY OR ADMINISTRATION OF GOVERNMENT
§ 97-7-1 - Assessment; failure or refusal to deliver by taxpayer
If any taxpayer shall refuse or wilfully neglect to deliver a list of his taxable property, as required by law, to the assessor, under oath or affirmation, when required, he shall be guilty of a misdemeanor, and, on conviction shall be fined not less than twenty dollars nor more than five hundred dollars, or imprisoned not exceeding three months in the county jail, or both.
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