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2019 Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes—assessment
Article 3 - Assessment of Railroads and Other Public Service Corporations.
§ 27-35-305. Penalty for failure to file schedule
Universal Citation: MS Code § 27-35-305 (2019)
If any company, corporation, firm or person, who is required by law to render schedules of its, their or his property to the State Tax Commission, as provided by Section 27-35-303, Mississippi Code of 1972, for the purposes of assessment for taxation, shall fail, refuse or neglect to render the schedules, as required, such company, corporation, firm or person shall pay a penalty up to ten percent (10%) of the assessment as computed by the tax commission, and in case of such failure, refusal or neglect, the commission shall make out such schedules from the best information obtainable.
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