27-55-569 - Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties. - Mississippi Statutes

§ 27-55-569. Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties.
 

In addition to any other penalty authorized by law, any contractor or other person or entity who knowingly and willfully purchases untaxed fuel for use in equipment being utilized on a road or highway construction site in Mississippi without paying any tax on that fuel that is due to the State of Mississippi, is guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or more than One Hundred Thousand Dollars ($100,000.00), or imprisoned in the county jail for not more than one (1) year, or both. 
 

Sources: Laws, 1999, ch. 388, § 1, eff from and after July 1, 1999.