reglab/housing_qa huggingface dataset:
MS Code § 67-1-33 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-33. Gratuities and gifts to members of the Board of Tax Appeals, Commissioner of Revenue of Department of Revenue or Department of Revenue and employees prohibited

  No member of the Board of Tax Appeals, Commissioner of Revenue of the Department of Revenue, or person appointed or employed by the department under this chapter shall solicit, accept or receive any gift, gratuity, emolument or employment from any person subject to the provisions of this chapter, or from any officer, agent or employee thereof.   No member of the Board of Tax Appeals, the Commissioner of Revenue of the Department of Revenue, or person appointed or employed by the department under this chapter shall solicit, request from or recommend, directly or indirectly, to any person subject to the provisions of this chapter, or to any officer, agent or employee thereof, the appointment of any person to any place or position.   Every person subject to the provisions of this chapter, and every officer, agent or employee thereof, is hereby forbidden to offer to any member of the Board of Tax Appeals, to the Commissioner of Revenue or to any person appointed or employed by the department under this chapter any gift, gratuity, emolument or employment.   If any member of the Board of Tax Appeals, the Commissioner of Revenue or any person appointed or employed by the department under this chapter shall violate any of the provisions of this section, he shall be removed from the office or employment held by him.   Every person violating the provisions of this section shall be guilty of a misdemeanor.   For purposes of this provision, the terms "gift," "gratuity," "emolument" and "employment" do not include the payment of expenses associated with social occasions afforded public servants or any other benefit that does not come within the definition of "pecuniary benefit" as defined in Section 25-4-103.
MS Code § 67-1-35 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-35. Official seal of the Alcoholic Beverage Control Division of the Department of Revenue

 The department may, for authentication of records, process and proceedings, adopt, keep and use a seal for the Alcoholic Beverage Control Division of the Department of Revenue, of which seal judicial notice shall be taken in all courts of this state. Any process, notice or other paper which the department may be authorized by law to issue under this chapter shall be deemed sufficient if signed by the director and authenticated by such seal. All acts, orders, proceedings, rules, regulations, entries, minutes, and other records of the department in connection with this chapter, and all reports and documents filed with it under this chapter, may be proved in any court of this state by a copy thereof certified to by the director with the seal of the division affixed.
MS Code § 67-1-39 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-39. Appeals from Board of Tax Appeals orders

 Any appeal from an order of the Board of Tax Appeals regarding an action taken under this chapter shall be filed without supersedeas to the Chancery Court of the First Judicial District of Hinds County, Mississippi, if the appellant is the department, or to the county of the domicile of any other appellant. Any such appeal shall be based on the record made before the Board of Tax Appeals and shall be filed within thirty (30) days from the date of the order being appealed. There may be an appeal therefrom to the Supreme Court as in other cases provided, but it shall be without supersedeas on the order of the Board of Tax Appeals to them made and finally determined either by the chancery court or the Supreme Court. Actions taken by the department in suspending a permit when required by Section 93-11-157 or 93-11-163 are not actions resulting in an order from which an appeal may be taken under this section. Any appeal of a permit suspension that is required by Section 93-11-157 shall be taken in accordance with the appeal procedure specified in Section 93-11-157 or 93-11-163, as the case may be, rather than the procedure specified in this section.
MS Code § 67-1-43 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-43. Obtaining intoxicants from source other than commission; penalty

 Any authorized retail distributor who shall purchase or receive intoxicating liquor from any source except from the commission, unless authorized by rules and regulations of the commission promulgated under subsection (4) of Section 67-1-41, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than Five Hundred Dollars ($500.00), nor more than Two Thousand Dollars ($2,000.00), to which may be added imprisonment in the county jail for not more than six (6) months. Any authorization of such person to sell intoxicating beverages may be revoked as provided by law.
MS Code § 67-1-45 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-45. Selling intoxicants to source other than commission; penalty

 No manufacturer, rectifier, or distiller of intoxicating liquor shall sell or attempt to sell any such intoxicating liquor, except malt liquor, within the State of Mississippi, except to the commission, or to the holder of a research permit as provided in Section 67-1-41. A producer of native wine may sell native wines to the commission or to consumers at the location of the native winery or its immediate vicinity.   Any violation of this section by any manufacturer, rectifier, or distiller shall be punished by a fine of not less than Five Hundred Dollars ($500.00), and not more than Two Thousand Dollars ($2,000.00), to which may be added imprisonment in the county jail not to exceed six (6) months.
MS Code § 67-1-46 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-46. Certain holders of manufacturer's distiller's permits authorized to provide limited amounts of alcoholic beverages on premises for tasting or sampling subject to certain conditions

 The holder of a manufacturer's distiller's permit who distills alcoholic beverages at a distillery located in this state may offer and provide limited amounts of alcoholic beverages on the premises of the distillery for the purpose of tasting or sampling, subject to the following conditions:   The alcoholic beverages provided for tasting or sampling must be manufactured in this state by the holder of the permit operating the distillery at the site of and on the premises of the distillery;   The alcoholic beverages may be provided only to persons on the premises of the distillery at no cost and for consumption on the premises of the distillery;   The alcoholic beverages may be provided for tasting or sampling between the hours of 8:00 a.m. and 10:00 p.m. on the same day and only in conjunction with a structured tour of the distillery and related facilities which must include the entire manufacturing and distilling processes and methods used at the distillery;   No one under twenty-one (21) years of age may participate in the tasting or sampling, and a sign indicating that prohibition shall be placed in a visible location at the entrance to the area where the tasting or sampling will be conducted;   An individual size sample of alcoholic beverages shall not exceed one-fourth (1/4) ounce, and no more than four (4) samples of alcoholic beverages may be provided to an individual within a twenty-four-hour period; and   The holder of the permit operating the distillery shall keep an accurate accounting of the various alcoholic beverages provided and consumed as samples.
MS Code § 67-1-47 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-47. Distillers and distributors dealing with commission shall register with Secretary of State

 All distillers or distributors having contracts with the State Tax Commission for the sale of alcoholic beverages to the State Tax Commission, before making delivery of any merchandise to the State Tax Commission, shall register with the Secretary of State giving their name, address, name of all local agents and any other pertinent information which may be required by the Secretary of State and appointing an agent for the service of process within the State of Mississippi.
MS Code § 67-1-49 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-49. Distillers and distributors dealing with commission shall file statements of salary expenses

 All distillers or distributors having contracts with the State Tax Commission for the sale of alcoholic beverages to said commission, shall, on or before February 1st of each year, file a statement, under oath, with the State Tax Commission and with the Secretary of State, listing the names and addresses of each person, firm or corporation in Mississippi to whom or which said distiller or distributor shall have paid or agreed to pay any fee, retainer, salary, or remuneration, during the preceding year, together with a statement of the purpose for such payment. Failure to file such statement shall constitute grounds for the commission to suspend the right of the distiller or distributor to sell to said commission until such time as said statement shall be filed.
MS Code § 67-1-52 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-52. Holder of package retailer's permit authorized to conduct tasting or sampling events subject to certain conditions

 A package retailer's permit issued under Section 67-1-51(b) shall, with prior written approval from the department, authorize tasting or sampling events to be conducted at the package retailer's permitted place of business during which tastes or samples of alcoholic beverages may be offered or served to consumers at no cost. During a tasting or sampling event authorized by this section, limited amounts of alcoholic beverages may be consumed on the permitted place of business. A tasting or sampling event shall not authorize the sale of alcoholic beverages for consumption on the permitted place of business, but shall only authorize the limited consumption of alcoholic beverages at the permitted place of business for the sole purpose of tasting or sampling various alcoholic beverages. A tasting or sampling event shall be conducted completely within an area that is cordoned off by barriers clearly separating the event from the point of sale of any alcoholic beverage and may last not longer than four (4) hours. No one under twenty-one (21) years of age may participate in a tasting or sampling event and a sign indicating this shall be placed in a clearly visible location at the entrance to the area where the tasting or sampling event will be conducted. No food may be served or sold at a tasting or sampling event. Each sample of wine served at the event shall not exceed one and one-fourth (1-1/4) ounces and no more than a cumulative total of five (5) ounces of wine may be dispensed to any one (1) person during a tasting or sampling event. Each sample of a distilled spirit served at the event shall not exceed one-fourth (1/4) of an ounce and no more than a cumulative total of one (1) ounce of distilled spirits may be dispensed to any one (1) person during a tasting or sampling event. All product tasted or sampled at the event must be provided by the package retailer from its inventory. Such product cannot be sample product provided by a manufacturer and must have been purchased from the department warehouse or from a licensed wholesaler. Only employees of the package retailer may serve any product for tasting or sampling at the event. Tickets for a tasting or sampling event shall not be sold in the permitted place of business or any other location. The holder of a tasting or sampling event shall keep an accurate accounting of the various alcoholic beverages and amounts consumed at each tasting or sampling event and must provide a copy of the accounting to the department within ten (10) days of completion of the event. The holder of a package retailer's permit may conduct not more than one (1) event in a three-month period.
MS Code § 67-1-53 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-53. Application for permit; notice of application

  Application for permits shall be in such form and shall contain such information as shall be required by the regulations of the commission; however, no regulation of the commission shall require personal financial information from any officer of a corporation applying for an on-premises retailer's permit to sell alcoholic beverages unless such officer owns ten percent (10%) or more of the stock of such corporation.   Every applicant for each type of permit authorized by Section 67-1-51 shall give notice of such application by publication for two (2) consecutive issues in a newspaper of general circulation published in the city or town in which applicant's place of business is located. However, in instances where no newspaper is published in the city or town, then the notice shall be published in a newspaper of general circulation published in the county where the applicant's business is located. If no newspaper is published in the county, the notice shall be published in a qualified newspaper which is published in the closest neighboring county and circulated in the county of applicant's residence. The notice shall be printed in ten-point black face type and shall set forth the type of permit to be applied for, the exact location of the place of business, the name of the owner or owners thereof, and if operating under an assumed name, the trade name together with the names of all owners, and if a corporation, the names and titles of all officers. The cost of such notice shall be borne by the applicant.   Each application or filing made under this section shall include the social security number(s) of the applicant in accordance with Section 93-11-64, Mississippi Code of 1972.
MS Code § 67-1-55 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-55. Applicants for permits must disclose persons financially interested in business; penalty

 No permit of any type shall be issued by the commission until the applicant has first filed with the commission a sworn statement disclosing all persons who are financially involved in the operation of the business for which the permit is sought. If an applicant is an individual, he will swear that he owns one hundred percent (100%) of the business for which he is seeking a permit. If the applicant is a partnership, all partners and their addresses shall be disclosed and the extent of their interest in the partnership shall be disclosed. If the applicant is a corporation, the total stock in the corporation shall be disclosed and each shareholder and his address and the amount of stock in the corporation owned by him shall be disclosed. If the applicant is a limited liability company, each member and their addresses shall be disclosed and the extent of their interest in the limited liability company shall be disclosed. If the applicant is a trust, the trustee and all beneficiaries and their addresses shall be disclosed. If the applicant is a combination of any of the above, all information required to be disclosed above shall be required.   All the disclosures shall be in writing and kept on file at the commission's office and shall be available to the public.   Every applicant must, when applying for a renewal of his permit, disclose any change in the ownership of the business or any change in the beneficiaries of the income from the business.   Any person who willfully fails to fully disclose the information required by this section, or who gives false information, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined a sum not to exceed Five Hundred Dollars ($500.00) or imprisoned for not more than one (1) year, or both, and the person or applicant shall never again be eligible for any permit pertaining to alcoholic beverages.
MS Code § 67-1-59 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-59. "Applicant" defined

 Where the word "applicant" is used in Section 67-1-57 or in Sections 67-1-51, 67-1-53, 67-1-55 and 67-1-63, it shall also mean and include each member of a partnership, limited liability company or association and all officers and the owner or owners of the majority of the corporate stock of a corporation, as of the date of the application.
MS Code § 67-1-61 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-61. Validity, contents and display of permits

 All permits issued by the commission shall expire twelve months from date of issuance, and no permit shall be issued for a period longer than one year. Each permit shall state a class to which it belongs, the name of the permittee, the address of the premises for which granted, and the date of its expiration. All permits issued shall at all times be prominently displayed on the premises for which issued.
MS Code § 67-1-65 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-65. Issuance of permits in counties having no incorporated municipality

 In any county having heretofore voted, or which hereafter votes, to come out from under the prohibition law, in which there is not located an incorporated municipality within such county, the state tax commission may issue package retailer's permits in such county.
MS Code § 67-1-67 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-67. Transfer of permit

 No permit shall be transferred by the permittee to any other person or any other place except with the written consent of the commission upon a regular application therefor in writing and upon consideration thereof as provided in this chapter for an original application for a permit. The commission shall not approve the transfer of the permit of any person against whom there is pending in the courts or before the commission any charge of keeping a disorderly house, or of violating this chapter or the laws against gambling in this state or against whom there is pending any proceedings for the revocation, suspension or cancellation of the permit.
MS Code § 67-1-69 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-69. Permittees must comply with federal statutes

 No person holding any permit issued under the provisions of this chapter shall engage in any business or activity authorized by such permit unless such person shall qualify so to do by complying with all statutes of the United States of America, and all regulations issued pursuant thereto, which are applicable or shall pertain to such business or activity, and shall continue to be so qualified at all times while engaging in such business or activity. As a prerequisite to the issuance of any permit under this chapter, the applicant shall first obtain the required federal occupational stamp for the type of business for which the permit has been approved by the commission.
MS Code § 67-1-73 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-73. Records and reports; penalty

 Every manufacturer, including native wine producers, within or without the state, and every other shipper of alcoholic beverages who sells any alcoholic beverage, including native wine, within the state, shall, at the time of making such sale, file with the commission a copy of the invoice of such sale showing in detail the kind of alcoholic beverage sold, the quantities of each, the size of the container and the weight of the contents, the alcoholic content, and the name and address of the person to whom sold.   Every person transporting alcoholic beverages, including native wine, within this state to a point within this state, whether such transportation originates within or without this state, shall, within five (5) days after delivery of such shipment, furnish the commission a copy of the bill of lading or receipt, showing the name or consignor or consignee, date, place received, destination, and quantity of alcoholic beverages delivered. Upon failure to comply with the provisions of this section, such person shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in the sum of Fifty Dollars ($50.00) for each offense.
MS Code § 67-1-75 (2020)
2020 Mississippi Code|Title 67 - Alcoholic Beverages|Chapter 1 - Local Option Alcoholic Beverage Control|§ 67-1-75. Offenses by holder of package retailer's permit or by employee thereof; penalty

 If the holder of a package retailer's permit, or any employee thereof:   Shall sell, offer for sale or permit to be sold in, on or about the premises covered by such permit any alcoholic beverages except in the original sealed and unopened packages; or   Shall permit the drinking or consumption of any alcoholic beverages in, on or about the premises covered by such permit except as may be otherwise authorized by this chapter; or   Shall sell, offer for sale or permit the sale in, on or about the premises of alcoholic beverages in any package or container containing less than fifty (50) milliliters by liquid measure; then such person or employee shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for a term of not more than one (1) year, or by both such fine and imprisonment, in the discretion of the court. In addition, in the case of the commission of any of such offenses by the holder of a permit, it shall be the duty of the commission forthwith to revoke the permit held by such person and conviction of the criminal offense shall not be a condition precedent to such revocation.