Miss. Code Ann. § 75-47-19: Miss. Code Ann. § 75-47-19

For the purpose of determining the commercial values to be applied under the provisions of Section 75-47-17 , the state chemist shall determine and publish annually the values per unit of nitrogen, available phosphoric acid, and soluble potash in commercial fertilizers in this state. If guarantees are as provided in Section 75-47-5(c)(2) , the value shall be per unit of nitrogen, phosphorus, and potassium. The values so determined and published shall be used in determining and assessing penalties.