Senate Bill 2325

AN ACT TO AMEND SECTION 27-65-39, MISSISSIPPI CODE OF 1972, TO REQUIRE THE IMPOSITION OF CERTAIN PENALTIES FOR DEFICIENT OR DELINQUENT SALES TAX PAYMENTS; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-65-39, Mississippi Code of 1972, is amended as follows:

27-65-39. (1) If any part of the deficient or delinquent tax is due to negligence or failure to comply with the provisions of this chapter or authorized rules and regulations promulgated under the provisions of this chapter without intent to defraud, there shall be added as damages ten percent (10%) for the first offense, fifteen percent (15%) for the second offense, twenty-five percent (25%) for the third offense, and fifty percent (50%) for any subsequent offense of the total amount of deficiency or delinquency in the tax, or interest at the rate of one percent (1%) per month, or both, from the date such tax was due until paid, and said tax, damages and interest shall become payable upon notice and demand by the commissioner.

(2) If any part of the deficient or delinquent tax is due to intentional disregard of the provisions of this chapter or authorized rules and regulations promulgated under the provisions of this chapter, or to fraud with intent to evade the law, then there shall be added as damages fifty percent (50%) of the total amount of the deficiency or delinquency of the tax, and in such case the whole amount of tax unpaid, including the charges so added, shall become due and payable upon notice and demand by the commissioner, and interest of one percent (1%) per month of the tax shall be added from the date such tax was due until paid.

(3) If the deficient or delinquent tax is not paid pursuant to the commissioner's notice and it is necessary to resort to the issuance of the notice of tax lien or a warrant, the damages may be increased to fifteen percent (15%) for the first offense, twenty-five percent (25%) for the second offense and fifty percent (50%) for any subsequent offense.

SECTION 2. This act shall take effect and be in force from and after July 1, 2002.