House Bill 947

AN ACT TO AMEND SECTIONS 27-15-251 AND 27-17-521, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE REVOCATION OF PRIVILEGE LICENSES UNDER THE STATEWIDE PRIVILEGE TAX LAW AND THE LOCAL PRIVILEGE TAX LAW FOR ANY PERSON CONVICTED OF HIRING PERSONS NOT ELIGIBLE FOR EMPLOYMENT IN THE UNITED STATES UNDER APPLICABLE FEDERAL AND STATE LAW; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-15-251, Mississippi Code of 1972, is amended as follows:

27-15-251. (1) Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitations aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this subsection. And persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property. The officer required to collect the tax shall revoke, for a period of five (5) years, the license of any person who is convicted by a court of competent jurisdiction of hiring persons not eligible for employment in the United States under applicable federal and state law.

(2) It shall be unlawful for any person to engage in buying cotton, cotton seed, corn, grain or field seed of any kind, pecans, peanuts, or other nuts between the hours of 6:00 P.M. and 7:00 A.M. and any person convicted under this section shall be fined not less than One Hundred Dollars ($100.00) or imprisoned in the county jail for not less than ninety (90) days or both.

SECTION 2. Section 27-17-521, Mississippi Code of 1972, is amended as follows:

27-17-521. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitation aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this section. Any persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property. The officer collecting the tax shall revoke, for a period of five (5) years, the license of any person who is convicted by a court of competent jurisdiction of hiring persons not eligible for employment in the United States under applicable federal and state law.

SECTION 3. This act shall take effect and be in force from and after July 1, 2006.