Miss. Code Ann. § 47-5-108

The Mississippi Department of Corrections is hereby authorized to provide self-sustaining facilities for the preparation and serving of food for employees and visitors of the Mississippi State Penitentiary, the Central Mississippi Correctional Facility, and the South Mississippi Correctional Institution. The commissioner shall promulgate policies and procedures for the operation of such facilities. In addition, the funds derived from these operations shall remain in separate accounts, hereafter known as the “Employee Cafeteria Funds.” The profits, if any, shall be distributed at the direction of the Commissioner of Corrections.