MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Judiciary B; Ways and Means

By: Representative Endt

House Bill 448

AN ACT TO AUTHORIZE THE STATE TAX COMMISSION TO SETOFF AGAINST AN INCOME TAX REFUND OWED A TAXPAYER ANY UNPAID CRIMINAL FINE OR PENALTY THAT IS OWED TO A COUNTY COURT, CIRCUIT COURT, JUSTICE COURT OR MUNICIPAL COURT AND THAT HAS BEEN OUTSTANDING FOR AT LEAST SIX MONTHS; TO PROVIDE THAT SUCH SETOFF SHALL BE DONE IN ACCORDANCE WITH, AS FAR AS IS PRACTICABLE, THE PROCEDURE USED BY THE STATE TAX COMMISSION TO SETOFF AGAINST AN INCOME TAX REFUND A DEBT OWED FOR CHILD SUPPORT OR MAINTENANCE; TO AMEND SECTIONS 9-9-29, 9-11-19, 11-7-217, 21-23-11 AND 99-19-65, MISSISSIPPI CODE OF 1972, TO REQUIRE CIRCUIT COURT CLERKS, JUSTICE COURT CLERKS AND MUNICIPAL COURT CLERKS TO PROVIDE THE STATE TAX COMMISSION WITH CERTAIN INFORMATION CONCERNING A PERSON HAVING ANY UNPAID CRIMINAL FINE OR PENALTY THAT HAS BEEN OUTSTANDING FOR AT LEAST SIX MONTHS; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) The State Tax Commission may setoff against an income tax refund owed a taxpayer any unpaid criminal fine or penalty, or both, that is owed to a county court, circuit court, justice court or municipal court. Such setoff shall be done in accordance with, as far as is practicable, the procedure used by the State Tax Commission to setoff against an income tax refund a debt owed for child support or maintenance pursuant to Section 27-7-501, et seq. The State Tax Commission shall submit the amount collected by the setoff authorized by this section to the clerk of the appropriate court for deposit into the county or municipal general fund, as appropriate, in the same manner as is required by law for deposit of other criminal fines and penalties.

(2) The collection remedy authorized by this section is in addition to and not in substitution of any other remedy available by law.

SECTION 2. Section 9-9-29, Mississippi Code of 1972, is amended as follows:

9-9-29. The county court shall be a court of record and the clerk of the circuit court shall be the clerk of the county court, and he or his deputy shall attend all the sessions of the county court, and have present at all sessions, all books, records, files, and papers pertaining to the term then in session. The dockets, minutes, and records of the county court shall be kept, so far as is practicable, in the same manner as are those of the circuit court as provided by statute and the Mississippi Rules of Civil Procedure. The sheriff shall be the executive officer of the county court; he shall by himself, or deputy, attend all its sessions, and he shall serve all process and execute all writs issued therefrom in the manner as such process and writs would be served and executed when issued by the justice courts, or by the circuit or chancery courts according as appertains to the value of the cause or matter in hand. The clerk shall provide the State Tax Commission with the name, address and social security of any person having an unpaid criminal fine or penalty, or both, that has been outstanding for at least six (6) months. The clerk also shall provide the State Tax Commission with the court docket number of the case and shall certify the amount of the unpaid fine or penalty, or both. The clerk and sheriff shall receive the same fees for attendance, and for other services as are allowed by law to the clerk and to the sheriffs for like duties in the circuit and chancery courts; provided however, that in all cases where the justice courts have concurrent jurisdiction with the county court, the clerk shall be allowed to receive only such fees as are allowed to justice courts, and the sheriff shall be allowed only such fees as the constable in said justice court would be entitled to under the law for similar services.

SECTION 3. Section 9-11-19, Mississippi Code of 1972, is amended as follows:

9-11-19. (1) It shall be the duty of every clerk of the justice court to receive and account for all fees, costs, fines and penalties charged and collected in the justice court, and, monthly to report in writing under oath, to the clerk of the board of supervisors who shall upon receipt submit such report to the board of supervisors of all such fees, costs, fines and penalties received, including cash bonds and other monies which have been forfeited in criminal cases and at least semiannually any delinquent fines and penalties, giving the date, amount, and names of persons from whom such monies were received, and to pay so much thereof as shall have been received to the clerk of the board of supervisors for deposit into the general fund of the county. The clerk of the justice court shall provide the State Tax Commission with the name, address and social security of any person having an unpaid criminal fine or penalty, or both, that has been outstanding for at least six (6) months, and the clerk also shall provide the State Tax Commission with the court docket number of the case and shall certify the amount of the unpaid fine or penalty, or both. Any clerk of the justice court who shall fail to make such report or to pay the money so received shall, in addition to any other fine or punishment provided by law for such conduct, not be entitled to compensation for the period of time during which such report or money is outstanding.

(2) The provisions of this section shall not, except as to cash bonds and other monies which have been forfeited in criminal cases, apply to monies required to be deposited in the justice court clerk clearing account as provided in Section 9-11-18, Mississippi Code of 1972.

SECTION 4. Section 11-7-217, Mississippi Code of 1972, is amended as follows:

11-7-217. The clerk of the circuit court shall, immediately after the adjournment of every term, issue execution according to the nature of the case, for all fines, penalties and forfeitures assessed by the court, or which shall have accrued to the state or to the county, and remaining due and unpaid. Said clerk shall, within thirty (30) days after such adjournment, transmit a list of said executions to the clerk of the board of supervisors of the county, noting the names of the defendants, the amounts, and the sheriff or other officer to whom the same was delivered; and, at the same time, he shall transmit to said clerk a statement of the returns made by the sheriff or other officer on execution for fines, penalties, and forfeitures returnable to the last term of the court. Any circuit court clerk who shall fail to issue such executions, or to transmit the lists thereof as required, shall forfeit and pay the sum of Two Hundred Dollars ($200.00) for every such offense, to be recovered by the state or county, on motion against him and his sureties by the district attorney, before the circuit court. The clerk of the board of supervisors shall notify the district attorney of such default. However, the district attorney shall not file any such motion against the circuit clerk or his sureties until after finalization of the State Tax Commission setoff procedure provided for in Section 1 of House Bill No. , 1997 Regular Session. The circuit clerk shall provide the State Tax Commission with the name, address and social security of any person having an unpaid criminal fine or penalty, or both, that has been outstanding for at least six (6) months. The circuit clerk also shall provide the State Tax Commission with the court docket number of the case and shall certify the amount of the unpaid fine or penalty, or both.

SECTION 5. Section 21-23-11, Mississippi Code of 1972, is amended as follows:

21-23-11. The clerk of the municipality shall be the clerk of the municipal court, unless the governing authorities shall otherwise elect. The clerk of the court shall attend the sittings of the court in person or by duly appointed deputies, and he shall be under the direction of the municipal judge. The governing authorities may authorize the municipal judge to appoint other municipal employees as deputy clerks of the court to assist the clerk of the court in the conduct of the court's responsibilities or the governing authorities may appoint deputy clerks of the court. The authorization to appoint and/or appointment of deputy clerks of the court shall be entered in the minutes of the municipality. A police officer of the municipality may be the clerk of the court or a deputy clerk of the court. The governing authorities shall provide for the training of court personnel.

The clerk of the court shall keep permanent dockets, upon which all cases shall be entered; said docket shall contain the style of the case and the nature of the charge against an accused, and the names of witnesses for the prosecution and defendant. The clerk of the court shall also keep a minute record in which all orders and judgments shall be entered. One (1) record may serve as both the docket record and minute record. The clerk of the court or deputy clerk of the court shall issue all process from the court, except arrest warrants or process for the seizure of persons and property, and shall administer the collection of all fines, penalties, fees and costs imposed by the court and deposit all collections with the municipal treasurer or equivalent officer. The clerk of the municipal court shall provide the State Tax Commission with the name, address and social security of any person having an unpaid criminal fine or penalty, or both, that has been outstanding for at least six (6) months. The clerk of the municipal court also shall provide the State Tax Commission with the court docket number of the case and shall certify the amount of the unpaid fine or penalty, or both. The clerk of the court shall purchase all dockets, minute record, stationery and other supplies for the municipal court, and have the account allowed by the municipal judge; the order allowing the same shall be entered upon the minutes, and the municipal authorities shall pay the same. The clerk of the court and deputy clerks of the court shall have power to take acknowledgments, administer any oaths required by law to be taken by any person, and take affidavits charging any crime against the municipality or state.

When the municipal judge is unavailable, persons charged with the commission of misdemeanor violations within the municipality may be brought before the clerk of the court for initial appearances required by the Mississippi Uniform Criminal Rules of Circuit Court Practice where the clerk of the court has satisfactorily completed a course of training and education on this subject conducted by the Mississippi Judicial College of the University of Mississippi Law Center and the municipal judge has established written guidelines and procedures for the clerk of the court to discharge this function. Such guidelines shall be entered in the minutes of the court and be deemed a public record and made available to defendant or counsel.

SECTION 6. Section 99-19-65, Mississippi Code of 1972, is amended as follows:

99-19-65. The clerk of the circuit court shall, immediately after the adjournment of every term, issue execution according to the nature of the case, for all fines, penalties and forfeitures assessed by the court, or which shall have accrued to the state or to the county, and remaining due and unpaid. Said clerk shall, within thirty (30) days after such adjournment, transmit a list of said executions to the clerk of the board of supervisors of the county, noting the names of the defendants, the amounts, and the sheriff or other officer to whom the same was delivered; and, at the same time he shall transmit to said clerk a statement of the returns made by the sheriff or other officer on execution for fines, penalties, and forfeitures returnable to the last term of the court. Any circuit court clerk who shall fail to issue such executions, or to transmit the lists thereof as required, shall forfeit and pay the sum of Two Hundred Dollars ($200.00) for every such offense, to be recovered by the state or county, on motion against him and his sureties by the district attorney, before the circuit court. The clerk of the board of supervisors shall notify the district attorney of such default. However, the district attorney shall not file any such motion against the circuit clerk or his sureties until after finalization of the State Tax Commission setoff procedure provided for in Section 1 of House Bill No. , 1997 Regular Session. The circuit clerk shall provide the State Tax Commission with the name, address and social security of any person having an unpaid criminal fine or penalty, or both, that has been outstanding for at least six (6) months. The circuit clerk also shall provide the State Tax Commission with the court docket number of the case and shall certify the amount of the unpaid fine or penalty, or both.

SECTION 7. This act shall take effect and be in force from and after July 1, 1997.