{"data":{"id":"us-ms/miss.-code-ann.-97-7-5","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 97-7-5","heading":"Assessment; frauds on.","body":"If any taxpayer shall wilfully render to the assessor for taxation a false list of his taxable property, or shall so render a list which does not contain the whole of his property liable to be listed or taxed, or shall wilfully undervalue the property so listed, he shall be liable to prosecution for fraud on the assessment, and, on conviction, shall be fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned in the county jail not less than one week nor more than three months, or both.","path":["Title 97. Crimes","Chapter 7. Crimes Against Sovereignty or Administration of Government"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.97.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:55:07Z","sha256":"7edac75aac705f157bcd7c2aa1f45fc04902b70dfc0ffd90f8d7c63be7191b23","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-97-7-3","next":"us-ms/miss.-code-ann.-97-7-7","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."}