{"data":{"id":"us-ms/miss.-code-ann.-27-19-151","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-19-151","heading":"Use tax; penalties for nonpayment.","body":"Any person, owner or operator of any vehicle, who fails or refuses to pay the tax imposed by Section 27-19-147, shall be liable for said tax, plus damages and interest, and shall be subject to all the administrative provisions of Section 27-67-31 of the Use Tax Law, which incorporates the administrative provisions of the sales tax law.","path":["Title 27. Taxation and Finance","Chapter 19. Motor Vehicle Privilege and Excise Taxes","Article 1. Motor Vehicle Privilege Taxes."],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.27.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or amended","retrieved_at":"2026-10-27T05:52:13Z","sha256":"4f99e5a0839a0d01c93c7df3ac8ff39b0b70b7b0482343219778b50ac61d3c8b","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-19-149","next":"us-ms/miss.-code-ann.-27-19-153","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}