Miss. Code Ann. § 65-7-107

Where any contract is made, as provided herein, by any member of the board of supervisors in vacation without competitive bids, and the amount of such contract exceeds the sum of One Hundred Dollars ($100.00), it shall be the duty of the member of the board of supervisors making such contract to obtain bids from at least two (2) bidders before making such contract, and to file a statement of the amount of each such bid with the board at its next meeting.