Miss. Code § 75-76-93

Current through the 2024 Regular Session
Section 75-76-93 - Continuation of licenses upon payment of fees, taxes and penalties; penalty for late payments; penalties for failure to pay fees
(1) Subject to the power of the commission to deny, revoke, suspend, condition or limit licenses, any state license in force may be continued by the commission upon proper payment of state license fees and any other fees, taxes and penalties as required by law and the regulations of the commission.
(2) All state license fees and fees required by law must be paid to the State Tax Commission on or before the dates respectively provided by law or regulation for each fee.
(3) Any person failing to pay any state license fee or fees due at the times respectively provided shall pay in addition to such license fee or fees, a penalty of not less than Fifty Dollars ($50.00) or twenty-five percent (25%) of the amount due, whichever is the greater, but not more than One Thousand Dollars ($1,000.00), if the fees are less than ten (10) days late and in no case in excess of Five Thousand Dollars ($5,000.00). The penalty must be collected as are other charges, license fees and penalties under this chapter.
(4) Any person who operates, carries on or exposes for play any gambling game, gaming device or slot machine or who manufactures, sells or distributes any gaming device, equipment, material or machine used in gaming, after his license fee becomes subject to payment, and thereafter fails to pay such fee as provided in this section, is guilty of a misdemeanor and, in addition to the penalties provided by law, is liable to the State of Mississippi for all license fees, taxes and penalties which would have been due for continuation of his license.
(5) If any licensee or other person fails to pay his license fee as provided in this section, the commission may order the immediate closure of all his gaming activity until all necessary fees, interest and penalties have been paid.

Miss. Code § 75-76-93

Laws, 1990 Ex Sess, ch. 45, § 47, eff. 6/29/1990.