The Department shall access fees in the amount for the following processes. In the discretion of the Board, a person shall be liable for a penalty equal to one and one-half (1-1/2) times the amount of the fee due and payable for failure to pay the fee on or before the date due, plus any amount necessary to reimburse the cost of collection. All fees due the Department shall be paid by check or money order.
15 Miss. Code. R. 18-77-7.1