§ 27-69-71. Agents of the commissioner
The commissioner shall appoint such agents as are authorized by law to
administer the provisions of this chapter, and all such agents shall have
for identification purposes, a badge prescribed by the commissioner, together
with proper credentials signed by him and attested by the secretary of
It shall be unlawful for any person to falsely represent himself as an
agent of the commissioner, or to have in his possession any badge, any
device or certificate of authority, unless he be duly appointed and an
acting agent of the commissioner in the administration of this chapter,
and such person violating this provision, shall be guilty of a misdemeanor.
All agents of the commissioner shall be authorized to arrest any person
found in possession of, or transporting any tobacco subject to confiscation,
and upon making an arrest shall take the offender before a proper officer
without unnecessary delay, for examination of his case.
§ 27-69-73. Rules and regulations
The commissioner is hereby empowered to make such rules and regulations,
and provide such procedural measures, in cooperation with the state auditor,
as shall bring into effect the purposes of this chapter.
§ 27-69-75. Payment into treasury
All taxes levied by this chapter shall be payable to the commissioner in
cash, or by personal check, cashier's check, bank exchange, post-office
money order or express money order, and shall be deposited by the commissioner
in the State Treasury on the same day collected. No remittance other than
cash shall be a final discharge of liability for the tax herein assessed
and levied, unless and until it has been paid in cash to the commissioner.
All tobacco taxes collected, including tobacco license taxes, shall be
deposited into the State Treasury to the credit of the General Fund.
Wholesalers who are entitled to purchase stamps at a discount, as provided
by Section 27-69-31, may have consigned to them, without advance payment,
such stamps, if and when such wholesaler shall give to the commissioner
a good and sufficient bond executed by some surety company authorized
to do business in this state, conditioned to secure the payment for the
stamps so consigned. The commissioner shall require payment for such stamps
not later than thirty (30) days from the date the stamps were consigned.
§ 27-69-77. Records of commissioner
At the end of each month, the State Auditor shall carefully check the books
and records of the commissioner and his accounts with any bank or banks,
and shall verify the amounts paid into the state treasury, in so far as
they relate to the collection of this privilege tax; and any duty herein
required of the state auditor may be performed by any clerk in his office,
designated by the state auditor for that purpose.
§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements
for doing business
Nonresident tobacco dealers obtaining a license or permit as provided by
Section 27-69-7 in addition to meeting the requirements as provided by
the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall
comply with any additional requirements imposed by their state of domicile
on Mississippi dealers licensed to do business in that state pertaining
to shipments, storage, license fees or any other requirements other than
payment of excise taxes.