Miss. Code Ann. § 69-7-273: Miss. Code Ann. § 69-7-273

Any person required to pay the assessment provided for in this article who refuses to allow full inspection of the premises, or any books, records or other documents relating to the liability of such person for the assessment herein imposed, or who shall hinder or in any way delay or prevent such inspection, or who shall fail or refuse to properly and timely pay all costs incurred by the board or the commissioner in conducting such examinations, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine not exceeding One Thousand Dollars ($1,000.00), or by imprisonment in the county jail not to exceed one (1) year, or both.

Whoever violates any other provision of this article or any rule or regulation of the board pursuant thereto shall be guilty of a misdemeanor. Upon conviction of a first offense, he shall be punished by a fine not to exceed One Hundred Dollars ($100.00); upon a second offense, a fine not to exceed Five Hundred Dollars ($500.00); and upon a third or subsequent offense, a fine not to exceed One Thousand Dollars ($1,000.00) or by imprisonment in the county jail not to exceed thirty (30) days, or both.