MISSISSIPPI LEGISLATURE

1998 Regular Session

To: Fees, Salaries and Administration

By: Senator(s) Rayborn

AN ACT TO AMEND SECTION 7-3-45, MISSISSIPPI CODE OF 1972, TO REQUIRE CONSTABLES TO FILE CERTAIN ANNUAL REPORTS WITH THE STATE AUDITOR; AND FOR RELATED PURPOSES. 

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

SECTION 1. Section 7-3-45, Mississippi Code of 1972, is amended as follows:

7-3-45. Each and every constable being compensated in whole or in part on a fee basis shall file not later than April 15 of each year, with the State Auditor, a true and accurate annual report on a form to be designed and supplied to each by the State Auditor * * * immediately after January 1 of each year. The form shall include:

(a) All fees received by the constable;

(b) Direct payments made to the constable by the county; and

(c) Expenses of the office in accordance with allowable expenses under Schedule C of the Internal Revenue Code.

Each constable shall provide any additional information requested by the Public Employees Retirement System for retirement calculations. The report shall be in triplicate, and each copy shall be sworn to and signed, and shall also be spread upon the minutes of the board of supervisors * * *. Each * * * constable, upon resigning or leaving office * * * before the expiration of term of office, shall submit a supplemental report as above, covering the final period of his term not included in a previous report.

Any person who shall knowingly and willfully fail to file the report as required by this section, or who shall, although filing the report, knowingly and willfully fail to disclose information required by this section, is guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00).

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