MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Judiciary A

By: Representative Blackmon

AN ACT TO AMEND SECTION 93-11-117, MISSISSIPPI CODE OF 1972, TO REVISE THE PENALTIES FOR FAILURE TO WITHHOLD OR PAY OVER INCOME PURSUANT TO AN ORDER FOR WITHHOLDING; AND FOR RELATED PURPOSES. 

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

SECTION 1. Section 93-11-117, Mississippi Code of 1972, is amended as follows:

93-11-117. (1) In cases in which a payor wilfully fails to withhold or pay over income pursuant to a valid order for withholding, the following penalties shall apply:

(a) The employer shall be liable for a civil penalty of not less than:

(i) Two Hundred and Fifty Dollars ($250.00); or

(ii) Five Hundred Dollars ($500.00)in an instance where the failure to comply is the result of collusion between the employer and the employee; and

(b) The court, upon due notice and hearing, shall enter judgment and direct the issuance of an execution for the total amount that the payor wilfully failed to withhold or pay over.

(2) In cases in which a payor discharges, disciplines, refuses to hire or otherwise penalizes an obligor as prohibited by subsection (9) of Section 93-11-111, the court, upon due notice and hearing, shall fine the payor in an amount not less than Five Hundred Dollars ($500.00) and not to exceed One Thousand Dollars ($1,000.00).

(3) Any obligee, the department or obligor who wilfully initiates a false proceeding under Sections 93-11-101 through 93-11-119 or who wilfully fails to comply with the requirements of Sections 93-11-101 through 93-11-119 shall be punished as in cases of contempt of court.

SECTION 2. This act shall take effect and be in force from and after its passage.