MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representative Williams

AN ACT TO PROVIDE THAT IT SHALL BE UNLAWFUL FOR ANY CONTRACTOR TO KNOWINGLY AND WILLFULLY PURCHASE UNTAXED FUEL FOR USE IN EQUIPMENT BEING UTILIZED ON A MISSISSIPPI HIGHWAY CONSTRUCTION SITE WITHOUT PAYING ANY TAX ON THAT FUEL THAT IS DUE TO THE STATE OF MISSISSIPPI; AND FOR RELATED PURPOSES.

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

SECTION 1. In addition to any other penalty authorized by law, any contractor or other person or entity who knowingly and willfully purchases untaxed fuel for use in equipment being utilized on a road or highway construction site in Mississippi without paying any tax on that fuel that is due to the State of Mississippi, is guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or more than One Hundred Thousand Dollars ($100,000.00), or imprisoned in the county jail for not more than one (1) year, or both.

SECTION 2. This act shall take effect and be in force from and after July 1, 1999.