Miss. Code Ann. § 45-49-11: Miss. Code Ann. § 45-49-11

(1) Within twenty-four (24) hours of notification by the owner or operator of a serious injury or illness, the Mississippi Department of Revenue may initiate an investigation into the reported serious injury or illness. If the department determines that an investigation is not warranted, the department shall promptly notify the owner or operator and the amusement ride may be reopened. If the department initiates an investigation, the amusement ride shall not be reopened to the public until such time as the department's investigation is complete and authorization to reopen is given to the owner or operator.

(2) The department's investigation shall be conducted with the assistance of a qualified inspector employed by the department or through contract with the department. The cost of any investigation shall be paid by the owner or operator.

(3) Any investigation must be conducted with all practicable speed to minimize the disruption of the amusement facility at which the amusement ride is located, as well as unrelated commercial activities.

(4) An investigation of a reported serious injury or illness must be completed immediately following the reasonable determination by the qualified inspector or the department's designee that a principal cause of the serious injury or illness was the injured rider's failure to comply with the posted safety rules or with verbal instructions given by operators.