Penalties assessed under terms of section 102 of this chapter shall be paid to the Commissioner within thirty days from the date such penalty shall have been assessed. Penalties which are not paid as herein required shall be considered delinquent and an additional penalty of ten percent (10%) of the amount of the balance due shall be added to the assessed penalty for each month such penalty continues to be delinquent.
2 Miss. Code. R. 1-3-04-103