Miss. Code Ann. § 27-27-9: Miss. Code Ann. § 27-27-9

Any person engaged in the business of owning or placing on location for the purpose of operation, any slot amusement machine without the payment of the tax imposed herein, shall be liable for the amount of tax and fifty percent (50%) of the amount of the tax as penalty.

Any person who has paid the tax for the operation of a machine, but who has failed to affix the license or sticker to the machine shall also be liable for fifty percent (50%) of the amount of the tax as penalty.

It shall be unlawful for any person to place on location any machine in any county or municipality that has imposed the tax without paying the tax herein levied.