69-7. Permit and privilege taxes required; penalty for violations
In addition to the excise tax on each person selling, using, consuming,
handling or distributing tobacco as hereinafter provided, it is hereby
made the duty of the commissioner to collect a privilege tax of One Hundred
Dollars ($ 100.00) for each permit issued to every distributor, wholesaler
or dealer doing business in this state. However, the amount of the privilege
tax to be paid for a permit issued for a period of less than twelve (12)
months shall be the proportionate amount of the annual privilege tax that
the number of months, or part of a month, remaining until the permit expiration
date bears to twelve (12) months, but in no case shall the privilege tax
be less than Ten Dollars ($ 10.00).
Foreign manufacturers, wholesalers, or distributors may secure a permit
from the commissioner, upon the payment of a fee of One Hundred Dollars
($ 100.00), and shall agree in an application sworn to and certified,
that the excise tax shall be paid on all shipments of taxable tobacco
into the State of Mississippi, that the required tax stamps shall be affixed
to cigarettes, and that the commissioner, or his authorized agent, shall
be permitted to inspect and audit their records of tobacco shipments into
the State of Mississippi at any and all reasonable times.
It is further provided that any person who engages in any business for
which a permit is required by this chapter, before procuring a permit,
or after the permit is cancelled, shall be guilty of a misdemeanor, and
punishable by a fine of not exceeding Five Hundred Dollars ($ 500.00),
nor less than Fifty Dollars ($ 50.00).