Senate Bill 2099

AN ACT TO AMEND SECTION 27-3-79, MISSISSIPPI CODE OF 1972, TO LIMIT THE DISCRETION OF THE PROSECUTOR IN ANY PROSECUTION FOR TAX EVASION; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-3-79, Mississippi Code of 1972, is amended as follows:

27-3-79. (1) The Department of Revenue shall develop and implement a tax amnesty program in accordance with the provisions of this section. The program shall begin on September 1, 2004, and end on December 31, 2004. The program shall apply to all taxes that are required to be collected by the Department of Revenue or commissioner and that were first due and payable for the year 1999 and after. Tax amnesty shall be available to any individuals or corporations who are liable for those taxes and who have failed to pay all or any portion of their taxes, failed to file returns or filed inaccurate returns; however, tax amnesty shall not be available to individuals or corporations subject to tax-related criminal investigations or prosecution, or where the taxes have been previously assessed by the department, or to estimated tax payments required to be made under Section 27-7-319. All civil and criminal penalties for nonpayment of taxes, including the penalties set forth in subsection (2) of this section, shall be waived for any eligible individual or corporation who, during the tax amnesty period, makes total payment of the taxes due. The Department of Revenue is authorized to do all things necessary to carry out the tax amnesty programs that are not inconsistent with this section.

(2) Any person eligible for the tax amnesty program and who fails to make total payment of the taxes due during the tax amnesty period, or any person who willfully attempts in any manner to evade or defeat any tax imposed by the State Tax Commission or the Department of Revenue, or assists in the evading of that tax or the payment thereof, including violations determined under Section 27-3-80, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not less than One Thousand Dollars ($1.000.00) nor more than One Hundred Thousand Dollars ($100,000.00) and, in the case of a corporation, not more than Five Hundred Thousand Dollars ($500,000.00), or imprisoned not less than one (1) nor more than five (5) years, or both; an order for restitution shall also be entered.

(3) (a) Any prosecutions for tax evasion as described in this section shall be begun within six (6) years next after the statutory due date for the taxes in issue.

(b) The minimum penalties under this section, including mandatory restitution, shall not be suspended or reduced and no prosecutor shall offer any suspension or reduction of sentence or restitution as part of a plea bargain, nor shall a person convicted be eligible for probation or parole before the expiration of one (1)_year of incarceration.

SECTION 2. This act shall take effect and be in force from and after July 1, 2012.