reglab/housing_qa huggingface dataset:
MS Code § 27-71-303 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-303. License tax imposed

 Upon each person approved for a permit to engage in the business of selling light wines or beer there is hereby imposed, levied and assessed, to be collected and paid as herein provided, annual privilege taxes in the following amounts:   Retailers-for each place of business. . . . .$ 30.00   Wholesalers or distributors-for each county. . . . .$ 100.00   Manufacturers-for each place of business. . . . .$1,000.00   Brewpubs-for each place of business. . . . .$1,000.00   Upon each person operating an airline, bus, boat or railroad car upon which light wines or beer may be sold there is hereby imposed, levied and assessed, to be collected and paid, annual privilege taxes of Thirty Dollars ($30.00) for each airplane, bus, boat or railroad car so operated in this state.   Provided, 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 that proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until its expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).
MS Code § 27-71-305 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-305. When and where license tax is to be paid

 The specific privilege taxes imposed in Section 27-71-303 shall be paid to the commissioner before beginning the business upon which the tax is imposed.   Any person liable for the payment of any such privilege tax, who shall fail to pay the same and procure a license therefor before beginning the business for which such privilege tax is required, or who shall fail to renew, on or before the expiration date, the license on a business for which he has theretofore procured a privilege license, shall be liable for fifty percent (50%) of the amount of the tax imposed in Section 27-71-303 as penalty for the privilege of engaging in such business; and such tax and penalty shall be collected by the commissioner before a privilege license is issued.
MS Code § 27-71-311 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub

 Before any person shall engage in the business of manufacturing light wines or beer, in the business of wholesaler or distributor of light wines or beer, or in the business of a brewpub, he shall be required to enter into a good and sufficient bond. The bond shall be made payable to the State of Mississippi, in a sum of not less than Five Thousand Dollars ($5,000.00) nor more than Two Hundred Thousand Dollars ($200,000.00), the amount to be determined by the commission. The bond of a wholesaler, distributor or brewpub shall not exceed the amount of excise tax estimated to be owed by such wholesaler, distributor or brewpub for any sixty-day period. If a manufacturer is operating a small craft brewery and is distributing light wine or beer for sale as authorized under Section 67-3-48, the manufacturer, in addition to any other required bond, shall enter into a bond not to exceed the amount of excise tax estimated to be owed by such manufacturer for any sixty-day period. The bond shall be conditioned that he will conduct his business strictly in accordance with the laws of the State of Mississippi, and that he will comply with the rules and regulations prescribed by the commissioner, and pay the taxes imposed under the provisions of this article for the privilege of engaging or continuing in such business. Such bond shall be made in a surety company authorized to do business in the State of Mississippi, and shall be approved by the commissioner. The commissioner shall be authorized to institute suit in the proper court on said bond for any violation of the conditions of said bond.
MS Code § 27-71-313 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-313. Penalty for evading payment of tax

 If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
MS Code § 27-71-315 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-315. Transportation from without the state

 Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, it shall be unlawful for any person to transport from any point outside of this state to any point within this state, any light wines or beer except for delivery to a licensed wholesaler or distributor in this state; and except by common carrier. The commissioner may, however, upon application of a licensed wholesaler or distributor in this state, and under rules and regulations duly promulgated by him, issue a permit for the transportation by a licensed wholesaler or distributor of light wines and beer in trucks owned by such licensee, from without the state to the place of business of such licensee within the state, for distribution by said licensee. Such permit shall be granted for a specified period, not to exceed one (1) year.   Any person engaged in transporting any light wines or beer from any point outside of this state to any point within this state, shall have in his possession during the entire time he is engaged in transporting such light wines or beer, an invoice, bill of sale, or bill of lading, showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines or beer is to be delivered, and the quantity of such light wines or beer, unless such common carrier maintains a permanent office within this state where complete records of all light wines or beer transported from without this state to points within this state are kept, and open to inspection by the commissioner or his duly authorized agent, at all reasonable times.   It is hereby made the duty of all common carriers, and licensed wholesalers and distributors, transporting light wines or beer from without the State of Mississippi into the State of Mississippi, to furnish the commissioner on or before the fifteenth day of each month, a report showing the amount of beer transported within the state during the preceding month, the consignor, the consignee, and the quantity of light wines or beer so transported.
MS Code § 27-71-317 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-317. Transportation within the state

 It shall be unlawful for any person to transport from any point within this state to another point within this state, any light wines or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, except for immediate delivery to a licensed wholesaler or distributor in this state. And any person engaged in transporting any light wines or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, from any point within this state to another point within this state shall have in his possession during the entire time he is engaged in transporting such light wines or beer an invoice, bill of sale, or bill of lading showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines or beer is to be delivered and the quantity of such light wines or beer.
MS Code § 27-71-325 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-325. Reports of wholesaler and preservation of invoices

 It shall be the duty of every wholesaler or distributor of light wines or beer licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, to file with the commissioner, on or before the fifteenth (15th) day of each month, a report covering all sales of such light wines or beer during the preceding month. Such report shall show the names and post-office addresses of all persons to whom such light wines or beer have been sold or delivered and the quantities and invoice prices of the light wines or beer thus sold or delivered.   It shall be the duty of each retail dealer in such light wines or beer to procure from the distributor or wholesaler from whom such light wines or beer were purchased or acquired, invoices showing the quantity of the light wines or beer purchased or acquired, and the date of each delivery thereof. Such invoices shall be preserved by the retailer and shall be open for inspection by the commissioner or his duly authorized agent for a period of two (2) years. It shall likewise be the duty of such retail dealer to file with the commissioner, on or before the fifteenth (15th) day of each calendar month, a report showing all purchases of such light wines or beer made by him during the preceding month. Such report shall disclose the names and addresses of all persons from whom such light wines or beer have been purchased or received by him during the preceding month and the quantities thus purchased or received.
MS Code § 27-71-327 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-327. Records to be maintained

 Any person engaged in the business of manufacturer, distributor, wholesaler or retailer of light wines or beer and any brewpub shall keep such additional records and make such additional reports with respect to the manufacture, receipt, distribution and sale of such light wines or beer as the commissioner may require. It shall be the duty of the commissioner to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.
MS Code § 27-71-329 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-329. Examination of records

 The commissioner or his authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to administer oaths to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commissioner or his authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, such failure or refusal shall be reported to the attorney general, the district attorney or county attorney, who shall thereupon institute proceedings in the chancery court of the county where such witness resides to compel obedience to any summons of the commissioner or his authorized agent.
MS Code § 27-71-331 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-331. Penalty

 If any manufacturer, wholesaler, distributor, brewpub or small craft brewery, subject to the provisions of this article, shall fail to pay any tax due under the provisions of this article, within the time, and in the manner, herein provided, the commissioner is authorized to assess, and collect, such tax, together with interest thereon from the date such tax became due at the rate of one percent (1%) per month, and in addition to the amount of the tax due and the interest accrued thereon, the commissioner may, in his discretion, assess and collect, from such delinquent taxpayer, a penalty equal to the amount of the tax found to be due.
MS Code § 27-71-335 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation

 Any light wines or beer found at any point within this state which has been in the possession of any wholesaler or distributor for a period of more than forty-eight (48) hours and any light wines or beer transported into this state from a point outside this state, or from point-to-point within this state in violation of the provisions of this article, or any light wines or beer held or possessed by any person within this state on which the legal and proper tax has not been paid when due, whether such person be a wholesaler, retailer or distributor, or individual, and whether the light wines or beer be for sale or storage or individual use, except light wines or beer in possession of a licensed wholesaler or distributor for a period of time less than forty-eight (48) hours after receipt of the light wines or beer within this state, and light wines or beer held in storage by licensed manufacturers or producers, are hereby declared to be contraband goods, and there is hereby imposed and assessed, as tax and penalty, to be collected by the commissioner, an amount equal to the amount of the excise tax otherwise imposed under the Mississippi Wine and Beer Tax Law, plus a penalty of one hundred percent (100%) of the amount of the tax; or, at the option of the commissioner, the light wines or beer may be seized by the commissioner or his agents or any sheriff, or other lawful officer, and shall be dealt with in the same manner as provided for in Section 67-1-18 for alcoholic beverages.
MS Code § 27-71-337 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-337. Payment into treasury

 All taxes levied by this article and required to be paid to the commissioner shall be payable to the commissioner in cash or by personal check, cashier's check, bank exchange, post-office money order or express money order and shall be deposited by the commissioner into the state treasury on the same day collected, provided that no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the commissioner.
MS Code § 27-71-339 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-339. Records of commissioner

 At the end of each month, the state auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks and shall verify the amounts paid into the state treasury in so far as they relate to the collections of any taxes imposed by this article.
MS Code § 27-71-341 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-341. Additional tax

 The taxes imposed under the provisions of this article shall be in addition to all other privileges, licenses, and other taxes now imposed by law in this state.
MS Code § 27-71-343 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-343. Other privilege tax not to be levied

 No levee district or other taxing district, except as hereinafter provided, shall impose any privilege tax on any business licensed under the provisions of Section 67-3-27, Mississippi Code of 1972.
MS Code § 27-71-345 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-345. Privilege tax to be levied by municipality

 Any municipality, in which any business licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, may be carried on, shall have the right to impose upon persons engaged in such business an annual privilege tax of not more than fifty percent (50%) of the tax imposed by Section 27-71-303 of this article, and any county, in which any business licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, may be carried on outside of the territory taxed by municipalities, shall have the right to impose upon persons engaged in such business an annual privilege tax of not more than fifty percent (50%) of the tax imposed by Section 27-71-303 of this article; provided, however, that no person engaged in the business of manufacturer, brewpub, wholesaler or distributor of light wines or beer shall be taxed by any municipality other than that in which the warehouse or plant of such wholesaler or distributor, or the premises of such brewpub, is located, nor shall any county impose any such tax upon such manufacturer, brewpub, wholesaler or distributor of light wines or beer if the place of business is located within the jurisdiction of any municipality.
MS Code § 27-71-347 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 3 - Light Wines and Beer|§ 27-71-347. Violation of this article

 Except as otherwise provided in this article, any person who violates any provision of this article, or any rule or regulation promulgated by the commissioner under authority of this article, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not more than Five Hundred Dollars ($500.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the commissioner under authority of this article, shall forfeit his permit, and shall not thereafter be permitted to engage in any business taxable under the provisions of this article.
MS Code § 27-71-501 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 5 - Breweries|§ 27-71-501. List of dealers, etc.

 It shall be the duty of persons operating breweries which manufacture beer and wine or either of them to be sold in the State of Mississippi, under the authority of Chapter 3 of Title 67, Mississippi Code of 1972, or under the authority of Article 3 of this chapter, to furnish to the chairman of the State Tax Commission, on demand, a correct list of all wholesalers, distributors and other persons having contracts with the person operating such breweries, for the purchase, distribution, sale and transportation of such beverages into or in the State of Mississippi.
MS Code § 27-71-503 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 5 - Breweries|§ 27-71-503. Brands

 It shall be the duty of any person to whom a permit has been or may hereafter be issued in accordance with Section 67-3-23, Mississippi Code of 1972, to furnish to the chairman of the tax commission, on demand, the brand or brands of beer or wine which shall be owned, transported, sold or possessed by the holder of such permit, and the name and post-office address of the manufacturer of said beverage or beverages, and if more than one brand of said beverage or beverages is handled, then with the names of all the brands and the names and post-office addresses of all of the manufacturers thereof.
MS Code § 27-71-505 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 5 - Breweries|§ 27-71-505. Revocation of permits

 The commissioner may revoke any or all permits issued by him to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section 27-71-501 of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section 27-71-503 of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.
MS Code § 27-71-507 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 5 - Breweries|§ 27-71-507. Failure to comply with law - effect

 If any manufacturer of any such beverage or beverages shall fail or refuse to comply with the requirements of Chapter 3 of Title 67, Mississippi Code of 1972, and of Article 3 of this chapter, or of this article, or of any rule or regulation promulgated by the chairman of the state tax commission, it shall be unlawful for any wholesaler, distributor or retailer of beverages under said laws thereafter to have in his possession any wine or beer manufactured or sold by such manufacturer, of whatever kind or description and all such beverages as may be found in the possession of any person who deals in or transports or otherwise handles any of such beverages are hereby declared to be contraband and may be seized and sold and otherwise dealt with as provided by Section 27-71-335, Mississippi Code of 1972.
MS Code § 27-71-509 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 5 - Breweries|§ 27-71-509. Labels

 It shall be unlawful for any brewer, manufacturer, distributor or retailer of light wines and beer, or either of them, to whom a permit has been issued under the provisions of Sections 67-3-15 and 67-3-23, Mississippi Code of 1972, to write or print on any label or container of either of the above named commodities any matter relating to the alcoholic content of such beverage or beverages, except a statement, to the effect that the contents of the vessel or container in which light wine shall be sold does not contain alcohol in excess of five percent (5%) of the contents thereof, by weight, and that the contents of the vessel or container in which beer shall be sold does not contain alcohol in excess of eight percent (8%) of the contents thereof, by weight. It shall be unlawful for any such brewer, wholesaler, distributor or retailer to sell any such commodity with any statement in conflict with the provisions of this section, with reference to the alcoholic content of such beverage or beverages, except that a statement of alcoholic content may be expressed on any light wine or beer label in terms of volume or weight, at the manufacturer's option; and such statement, if by volume, shall be subject to the same permitted tolerance allowed for wine containing fourteen percent (14%) alcohol by volume or less by Section 4.36(b)(1) of the Federal Labeling Requirements for Wine, 27 CFR Part 4, subpart D, and Section 7.71(c) 27 CFR Part 7, subpart G, and, if by weight, shall be subject to an equivalent permitted tolerance, determined in terms of alcohol by weight.
MS Code § 27-71-511 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 5 - Breweries|§ 27-71-511. Violations; penalty

 Any person who shall violate any provision of this article, or any rule or regulation promulgated by the commissioner under its authority, shall be guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the commissioner under authority of this article, shall forfeit his permit, and shall not thereafter be permitted to engage in any business taxable under the provisions of this article, or of Article 3 of this chapter.