State Codes and Statutes

Statutes > Mississippi > Title-69 > 44 > 69-44-7

§ 69-44-7. Penalties; exemption.
 

(1)  Any purchaser who fails to file a report or to pay any assessment within the time required by the department shall forfeit to the department a penalty of five percent (5%) of the assessment determined to be due, plus one percent (1%) of the amount for each month of delay or fraction thereof after the first month after the report was required to be filed or the assessment became due. The penalty shall be paid to the department and shall be disposed of by it in the same manner as funds derived from the payment of the assessment imposed herein. 

(2)  The department shall collect the penalties levied herein, together with the delinquent assessment, by any or all of the following methods: 

(a) By voluntary payment by the person liable. 

(b) By legal proceedings instituted in a court of competent jurisdiction. 

(3)  Any person required to pay the assessment provided for in this chapter who fails to remit same or who refuses to allow full inspection of the premises, or the books, records or other documents relating to the liability of the person for the assessment herein imposed, or who shall hinder or in any way delay or prevent the inspection, 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 not to exceed one (1) year, or both. 

(4)  The provisions of this chapter shall not apply to any person who purchases one thousand (1,000) or fewer bushels of corn in any calendar year, provided he is not regularly engaged in the purchase of corn. 
 

Sources: Laws, 2006, ch. 512, § 4; brought forward without change, Laws, 2009, ch. 393, § 20, eff from and after July 1, 2009.
 

State Codes and Statutes

Statutes > Mississippi > Title-69 > 44 > 69-44-7

§ 69-44-7. Penalties; exemption.
 

(1)  Any purchaser who fails to file a report or to pay any assessment within the time required by the department shall forfeit to the department a penalty of five percent (5%) of the assessment determined to be due, plus one percent (1%) of the amount for each month of delay or fraction thereof after the first month after the report was required to be filed or the assessment became due. The penalty shall be paid to the department and shall be disposed of by it in the same manner as funds derived from the payment of the assessment imposed herein. 

(2)  The department shall collect the penalties levied herein, together with the delinquent assessment, by any or all of the following methods: 

(a) By voluntary payment by the person liable. 

(b) By legal proceedings instituted in a court of competent jurisdiction. 

(3)  Any person required to pay the assessment provided for in this chapter who fails to remit same or who refuses to allow full inspection of the premises, or the books, records or other documents relating to the liability of the person for the assessment herein imposed, or who shall hinder or in any way delay or prevent the inspection, 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 not to exceed one (1) year, or both. 

(4)  The provisions of this chapter shall not apply to any person who purchases one thousand (1,000) or fewer bushels of corn in any calendar year, provided he is not regularly engaged in the purchase of corn. 
 

Sources: Laws, 2006, ch. 512, § 4; brought forward without change, Laws, 2009, ch. 393, § 20, eff from and after July 1, 2009.
 


State Codes and Statutes

State Codes and Statutes

Statutes > Mississippi > Title-69 > 44 > 69-44-7

§ 69-44-7. Penalties; exemption.
 

(1)  Any purchaser who fails to file a report or to pay any assessment within the time required by the department shall forfeit to the department a penalty of five percent (5%) of the assessment determined to be due, plus one percent (1%) of the amount for each month of delay or fraction thereof after the first month after the report was required to be filed or the assessment became due. The penalty shall be paid to the department and shall be disposed of by it in the same manner as funds derived from the payment of the assessment imposed herein. 

(2)  The department shall collect the penalties levied herein, together with the delinquent assessment, by any or all of the following methods: 

(a) By voluntary payment by the person liable. 

(b) By legal proceedings instituted in a court of competent jurisdiction. 

(3)  Any person required to pay the assessment provided for in this chapter who fails to remit same or who refuses to allow full inspection of the premises, or the books, records or other documents relating to the liability of the person for the assessment herein imposed, or who shall hinder or in any way delay or prevent the inspection, 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 not to exceed one (1) year, or both. 

(4)  The provisions of this chapter shall not apply to any person who purchases one thousand (1,000) or fewer bushels of corn in any calendar year, provided he is not regularly engaged in the purchase of corn. 
 

Sources: Laws, 2006, ch. 512, § 4; brought forward without change, Laws, 2009, ch. 393, § 20, eff from and after July 1, 2009.