If any tax collector, or deputy or agent of any tax collector, shall collect any privilege tax without issuing to the party from whom the tax is collected the auditor’s license therefor as provided for by law, he shall, on conviction, be fined not less than double the amount of the tax, and be imprisoned in the county jail not less than one (1) week; and if the failure be wilful, he shall be removed from office.
Miss. Code Ann. § 97-11-49
Tax collector; collecting privilege tax without issuing license
Codes, 1892, § 1238; 1906, § 1314; Hemingway’s 1917, § 1047; 1930, § 1079; 1942, § 2312; Laws, 1884, p. 15; Laws, 1968, ch. 361, § 2, eff from and after January 1, 1972.
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.