2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 19 - Motor Vehicle Privilege and Excise Taxes
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-131. Operation of vehicle without payment of tax

Universal Citation: MS Code § 27-19-131 (2017)
  • (1) Except as otherwise provided in subsection (2) of this section, any owner, operator, dealer, agent, or any other person who shall operate or cause to be operated upon the highways of this state, without having paid the privilege license tax or fee required by the provisions of this article, or without having the license tag or required license tag and decals affixed upon such vehicle as required by law, or who shall alter or change any license tag or decals issued in any way, or who except for a violation of subsection (2) of this section, shall violate any other provision of this article, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Ten Dollars ($ 10.00) and not more than One Hundred Dollars ($ 100.00), or by imprisonment in the county jail for not more than thirty (30) days, or by both such fine and imprisonment.
  • (2) Any owner, operator, dealer, agent or any other person who shall operate or cause to be operated upon the highways of this state, without having paid the privilege license tax or fee required by the provisions of this article and who knowingly and intentionally (a) displays an out-of-state license tag on the motor vehicle; or (b) displays a license tag or decal on the motor vehicle which was issued for another vehicle, shall upon conviction be fined not more than One Thousand Dollars ($ 1,000.00), or be imprisoned in the county jail for not more than one (1) year, or both. For the purposes of this subsection (2) a prima facie case of a knowing and intentional violation of this subsection shall be established upon evidence that such person is more than ninety (90) days delinquent in paying the privilege license tax and fees for such vehicle as required under this article.
  • (3) Any vehicle hereinabove described may be cited whether the violation is observed when the vehicle is actually in operation on the highway or not.
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