Miss. Code Ann. § 67-11-5: Miss. Code Ann. § 67-11-5

It shall be lawful to produce native spirit in the State of Mississippi and to sell such native spirit within or without this state. Native spirit shall be subject to the gallonage excise tax levied by Section 67-11-11 .

The production of native spirit is hereby declared, under the laws of this state, to be a privilege and, as such, shall be subject to the privilege license tax levied by Section 67-11-11 .