Miss. Code Ann. § 65-11-27: Miss. Code Ann. § 65-11-27

If the board of supervisors of any county notify the State Highway Commission that it refuses to accept the benefits of Sections 65-11-1 to 65-11-37 on the terms and conditions specified therein and in the federal laws, rules, and regulations, or if any county shall fail to submit a description of recommended projects as required by Section 65-11-15 , the amount of the appropriation made by the state for the purposes hereof and the amount available from federal aid funds which has been apportioned to such county may be expended in the discretion of the State Highway Commission on any other highway, state or county, on the approved system of secondary and feeder roads within or without such county; however, the Highway Commission may grant an additional three months for the filing of the description of projects, provided such extension shall not cause a lapse of federal aid funds apportioned to this state by reason of the expiration of a federal fiscal year.