If any person shall fail to list for assessment, as required by law, any personal property which is taxable under the laws of the State of Mississippi, and which said person should list for assessment under the laws of the state, or shall intentionally fail to provide the tax assessor with any documentation that the tax assessor considers necessary to verify the list, the current year assessment shall be increased by ten percent (10%).
Miss. Code Ann. § 27-35-45
Penalty for failure to list personal property for taxation
Codes, 1930, § 3143; 1942, § 9767; Laws, 1924, ch. 114; Laws, 1995, ch. 555, § 2, eff from and after October 1, 1995.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.