MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Finance

By: Senator(s) Hall

AN ACT TO AMEND SECTION 27-51-43, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PENALTY ASSESSED FOR THE LATE PAYMENT OF MOTOR VEHICLE AD VALOREM TAXES DUE SHALL BE BASED ON THE AMOUNT OF THE AD VALOREM TAXES DUE AFTER THE APPLICATION OF THE MOTOR VEHICLE AD VALOREM TAX CREDIT. 

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

SECTION 1. Section 27-51-43, Mississippi Code of 1972, is amended as follows:

27-51-43. It shall be the duty of members of the Mississippi Highway Safety Patrol, municipal law enforcement officers or any other peace officer, when investigating any traffic violation, wreck or routine check involving any motor vehicle, to obtain all information necessary in determining whether or not the provisions of this chapter have been complied with in all substantial respect with reference to such motor vehicles so involved. It shall also be the duty of all peace officers, including municipal law enforcement officers and members of the said highway safety patrol, to investigate any alleged violation of this chapter reported to them and to proceed according to law.

On and after the effective date of this chapter, any person operating a motor vehicle upon the public highways of this state who has not complied with the provisions of this chapter shall be arrested by any officer authorized to make arrests, and tried, and, if convicted, shall be guilty of a misdemeanor for each separate offense and shall be fined as now provided by law, and each such illegal operation of a motor vehicle upon the public highways of this state shall constitute a separate offense.

Penalties shall be assessed on the ad valorem taxes due after the application of the ad valorem tax credit, if any, allowed pursuant to Section 27-51-103, Mississippi Code of 1972, at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%). Provided, however, the commission, for good reason shown, may waive all or any part of the penalties imposed. The penalty shall be collected by the tax collector and deposited in the county general fund upon receipt.

SECTION 2. This act shall take effect and be in force from and after July 1, 1997.