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Miss. Code Ann. § 97-7-1

Assessment; failure or refusal to deliver by taxpayer

Codes, Hutchinson’s 1848, ch. 8, art. 17 (5); 1857, ch. 3, art. 17; 1871, § 1674; 1880, § 497; 1892, § 970; 1906, § 1046; Hemingway’s 1917, § 774; 1930, § 790; 1942, § 2014.

If any taxpayer shall refuse or wilfully neglect to deliver a list of his taxable property, as required by law, to the assessor, under oath or affirmation, when required, he shall be guilty of a misdemeanor, and, on conviction shall be fined not less than twenty dollars nor more than five hundred dollars, or imprisoned not exceeding three months in the county jail, or both.

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.