{"data":{"id":"us-ms/miss.-code-ann.-27-19-335","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-19-335","heading":"Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties.","body":"The commission is hereby given full and complete responsibility for the administration of the provisions of the Motor Vehicle Dealer Tag Permit Law.\nThe State Tax Commission, the Commissioner of Public Safety, all sheriffs, county patrolmen and authorized municipal officers are hereby authorized and directed to enforce the provisions of this article. Any penalties assessed at the instance of any municipal officials shall be divided fifty percent (50%) to the municipality which initiated the penalty and fifty percent (50%) to the county in which such municipality is located. Sheriffs shall be entitled to their share of penalties as is elsewhere provided by law, which share shall be paid into the general fund of the county. Any penalties imposed at the instance of the officers of the Commissioner of Public Safety or the commission shall be paid into the general fund of the county where the citation is written.","path":["Title 27. Taxation and Finance","Chapter 19. Motor Vehicle Privilege and Excise Taxes","Article 3. Motor Vehicle Dealer Tag Permit Law."],"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2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or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":"a598d6f77bdd9b86e5f4943115a76da0891656ab94c9b905e5f527e0cb247d52","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-19-333","next":"us-ms/miss.-code-ann.-27-33-69","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."}