2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES
Article 1 - MOTOR VEHICLE PRIVILEGE TAXES
§ 27-19-135 - State to have lien on motor vehicle
All taxes, costs and penalties imposed by this article shall constitute a first lien on all motor vehicles operated in violation of the provisions hereof, which lien shall be paramount to any and all private liens, and any such motor vehicle shall be subject to being seized and impounded to enforce collection thereof. Any sheriff, deputy sheriff, or representative or employee of the Mississippi State Tax Commission or Mississippi Department of Transportation shall be authorized to arrest, without warrant, any person operating or driving any motor vehicle contrary to the provisions of this article, within the limits of their respective jurisdictions, and/or to seize and impound any motor vehicle being operated in violation of the provisions hereof. In case of such arrest or seizure, such arresting or impounding officer shall immediately go into some court of competent jurisdiction to enforce the lien thereon.
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