reglab/housing_qa huggingface dataset:
MS Code § 73-33-13 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 33 - Public Accountants|§ 73-33-13. Penalties for practicing without licenses

 If any person shall: (a) falsely represent himself to the public as having received a certified public accountant license or falsely represent a firm in which he has an ownership interest to the public as having received a firm permit as provided in this chapter; or (b) falsely assume to practice as a certified public accountant; or (c) falsely use the abbreviation, "CPA," or any similar words or word, letters or letter to indicate that the person using the same is a certified public accountant, without having received a certified public accountant license as provided in this chapter or without qualifying for a practice privilege under Section 73-33-17; or (d) if any person having received a certified public accountant license and having lost such license by cancellation, revocation or suspension as provided by this chapter, shall continue to use the "CPA" abbreviation, use the words certified public accountant, or practice public accounting after losing his license; or (e) if any person shall represent that a CPA firm with a suspended or revoked permit in which he has an ownership interest is entitled to perform such practice, he shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a criminal fine of not less than Five Hundred Dollars ($500.00) or of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the county jail for not longer than six (6) months, or by both such fine and imprisonment, in the discretion of the court for each such an offense.
MS Code § 73-33-15 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 33 - Public Accountants|§ 73-33-15. Violations; penalties; exceptions

  It shall be unlawful for any person, except either a registered certified public accountant who is associated and registered with a firm permit holder or an individual qualifying for the practice privilege under Section 73-33-17, and/or for any firm, except for a certified public accountant firm that is in compliance with the applicable requirements of Section 73-33-1(3), to:   Issue, sign or permit his name or firm name to be associated with any report, transmittal letter or other written communication issued as a result of an examination of financial statements or financial information which contains either an expression of opinion or other attestation as to the fairness, accuracy or reliability of such financial statements;   Offer to perform, or perform, for the public, public accounting, tax consulting or other accounting-related services while holding himself out as a certified public accountant or as a firm of certified public accountants or certified public accountant firm; or   Maintain an office or other facility for the transaction of business as a certified public accountant or certified public accountant firm.     Any person or firm violating subsection (1) of this section shall be guilty of a misdemeanor, and may, upon conviction therefor, be punished by a criminal fine of not less than Five Hundred Dollars ($500.00) nor more than Five Thousand Dollars ($5,000.00), or by imprisonment in the county jail for not less than ten (10) days nor more than six (6) months, or by both such fine and imprisonment in the discretion of the court.   In addition to any other penalty which may be applicable, the board may impose a civil penalty against any person adjudged by the board to be in violation of subsection (1) of this section. The civil penalty shall not exceed Five Thousand Dollars ($5,000.00) per violation and shall be deposited into the special fund to the credit of the board.   The provisions of paragraph (a) of subsection (1) of this section shall not be construed to apply to an attorney licensed to practice law in this state; to a person for making statements as to his own business; to an officer or salaried employee of a firm, partnership or corporation for making an internal audit, statement or tax return for the same; to a bookkeeper for making an internal audit, statement or tax return for his employer, whose books he regularly keeps for a salary; to a receiver, a trustee or fiduciary as to any statement or tax return with reference to the business or property entrusted to him as such; to any federal, state, county, district or municipal officer as to any audit, statement, or tax return made by him in the discharge of the duties of such office.   Nothing in this section shall prohibit a firm which does not hold a valid permit under Section 73-33-1(3) and which does not have an office in this state from providing its professional services in this state so long as it complies with the requirements of Section 73-33-1(3).
MS Code § 73-33-16 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 33 - Public Accountants|§ 73-33-16. Ownership of working papers; privileged communications

  All statements, records, schedules, working papers and memoranda made by a certified public accountant incident to or in the course of professional services to clients by such certified public accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of the certified public accountant or the public accounting firm under whose name the services were provided in the absence of an express agreement between the certified public accountant or public accounting firm and the client to the contrary. No such statement, record, schedule, working paper or memorandum shall be sold, transferred or bequeathed without the consent of the client or his personal representative or assignee to anyone other than one or more surviving partners or new partners of such certified public accountant or to his corporation or to his proprietorship or any combined or merged partnership or successor in interest therein.   Except by permission of the client engaging a certified public accountant under this chapter, or the heirs, successors or personal representatives of such client, a certified public accountant and any partner, officer, shareholder or employee of a certified public accountant shall not be required by any court of this state to disclose, and shall not voluntarily disclose, information communicated to him by the client relating to and in connection with services rendered to the client by the certified public accountant in his practice as a certified public accountant. Such information shall be deemed confidential and privileged; provided, however, that nothing herein shall be construed as prohibiting the disclosure of information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements, or as prohibiting disclosures in court proceedings or in investigations or proceedings under Sections 73-33-5 and 73-33-11, when the services of the certified public accountant are at issue in such investigations or proceedings and the certified public accountant is a party thereto, or as prohibiting disclosure in the course of a practice review.
MS Code § 73-33-18 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 33 - Public Accountants|§ 73-33-18. Disclaimer by persons not subject to this chapter

 Nothing contained in this chapter shall be construed to prohibit anyone who is not a certified public accountant or an attorney in the practice of law in this state from preparing, reviewing, compiling or signing financial statements, including review statements, if an accompanying report, letter or other statement does not express an opinion or other attestation as to the fairness, accuracy or reliability of such statements and does include the language "I(we) do not express any opinion with respect to these financial statements."
MS Code § 73-33-19 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 33 - Public Accountants|§ 73-33-19. Person holding certificate without license on July 1, 1999 to be issued license automatically

 Any person holding on July 1, 1999, a certificate without a license registered with the Mississippi State Board of Public Accountancy shall automatically receive a certified public accountant's license. After July 1, 1999, the board shall not issue certificates without licenses and shall issue licenses only as provided under the provisions of this chapter.
MS Code § 73-36-1 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-1. Short title

 This chapter may be cited as the "Foresters Registration Law of 1977."
MS Code § 73-36-3 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-3. Definitions

 As used in this chapter the following words and phrases shall include the meanings ascribed in this section unless the context clearly requires a different meaning:   The term "person" means a natural person.   The term "forester" means a person who, by reason of his knowledge of the natural sciences, mathematics, economics and the principles of forestry, and by his demonstrated skills acquired through professional forestry education as set forth in Section 73-36-21, is qualified to engage in the practice of forestry and who also has been duly registered and holds a current valid license issued by the board.   The term "registered forester" means a person who has been registered and licensed pursuant to this chapter.   The term "practice of forestry" means any professional forestry service, including but not limited to consultation, investigation, evaluation, valuation, planning, recommending silvicultural or harvesting practices or responsible supervision of any forestry activities in connection with any public or private lands wherein the public welfare and property are concerned or involved when such professional services require the application of forestry principles, knowledge and data.   The term "board" means the State Board of Registration for Foresters.
MS Code § 73-36-5 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-5. Practice of forestry without complying with registration requirements prohibited

 In order to benefit and protect the public and the forest resources, no person in either public or private capacity shall practice or offer to practice forestry, unless he shall first have submitted evidence that he is qualified so to practice and shall be registered by the board or unless he is specifically exempted from registration under this chapter. It is unlawful for any person to practice or offer to practice forestry in this state, as defined by this chapter, or to use in connection with his name or otherwise assume, use or advertise any title or description tending to convey the impression that he is a forester, unless the person has been duly registered or is exempt from registration under this chapter.   This chapter shall not be construed to prevent or to affect:   The conduct of business and support services including: tree planting, timber stand improvement, pesticide application, pest control, site preparation, heavy equipment operation, prescribed fire application, timber buying, logging contracting, timber cruising, timber marking and the application of best management practices.   The application of forestry principles and procedures on any timberlands, woodlands or forest in which the person, firm, partnership or corporation owns the timberlands, woodlands or forest; or persons, firms, partnerships and corporations having the right to manage and administer forestlands in any legal manner.   The work of an employee or a subordinate of any forester holding a license under this chapter; if that work is done under the direction, supervision and responsibility of a person holding a license under this chapter.   The practice of forestry by officers and employees of the United States government on federally-owned lands.   The practice of forestry by officers and employees of the State of Mississippi on state-owned lands.   Employees of the federal government, state government and educational institutions of the State of Mississippi who, in the exercise of their assigned duties, conduct forestry education programs.   Persons who hold valid licenses prior to July 1, 1989.
MS Code § 73-36-7 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-7. Exemption as to acts not performed for compensation

 Nothing contained in this chapter shall be construed as preventing any person, firm, partnership or corporation from practicing forestry or managing woodlands, forests or trees on any land, provided such acts are not performed or offered to the public for compensation, unless otherwise exempted in Section 73-36-5.
MS Code § 73-36-9 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-9. Board of registration for foresters; appointment of members; terms; filling of vacancies; removal of members

 There is hereby created the State Board of Registration for Foresters of the State of Mississippi for the purposes of safeguarding forests by regulating the practice of forestry and requiring that persons practicing or offering to practice forestry to be registered. The board shall be composed of seven (7) members appointed by the Governor with the advice and consent of the Senate. One (1) member shall be appointed from each of the six (6) forestry commission districts as constituted on January 1, 1999, and one (1) member shall be appointed at large. The State Forester of Mississippi shall serve as an ex officio member of the board. Each of the members shall be a forester within the meaning of this chapter with at least three (3) years' experience in such field, and a resident and citizen of the State of Mississippi at the time of his appointment. Within thirty (30) days after July 1, 1977, the Governor shall appoint the members, designating a term of office of one (1), two (2), three (3), four (4) or five (5) years for each of the members as appointed; provided, however, two (2) members shall serve a term of one (1) year and two (2) shall serve a term of four (4) years. As the terms of office of the members so appointed expire, successors shall be appointed for terms of five (5) years. Any vacancy occurring in the membership of the board shall be filled by the Governor for the unexpired term. The Governor shall have the right, upon the approval of a majority of the board, to remove any members of the board for inefficiency, neglect of duty or dishonorable conduct.
MS Code § 73-36-11 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-11. Board members must have been licensed as registered foresters for 5 years

 No person shall be appointed a member of the board unless the person at the time appointed has held a license as a registered forester for at least five (5) years.
MS Code § 73-36-13 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-13. Election of officers; seal; quorum

 Each year the board shall elect one (1) of its members as chairman, one (1) as vice chairman, and one (1) as secretary, and each shall perform the usual duties of such offices. The board may adopt an official seal. Four (4) members of the board shall constitute a quorum, and a majority vote of those present at any meeting shall be necessary for the adoption of any order proposed or the disposition of other business coming before the board.
MS Code § 73-36-15 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-15. Board meetings; notice of meetings

 The board shall hold at least two (2) regular meetings during each year and such other meetings as the chairman may find necessary. Notice of the time and place of the meetings of the board shall be mailed to each of the members of the board at least five (5) days before the meeting and, in addition, shall be posted as provided by the rules and regulations of the board at least five (5) days prior to the meeting.
MS Code § 73-36-17 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-17. Compensation of board members; operating fund; bonding of secretary

 Each member of the board shall receive per diem compensation as authorized by Section 25-3-69, and shall be reimbursed for such other expenses at the same rate and under the same conditions as provided for public officers and employees in Section 25-3-41. The board shall pay for all expenses incurred by the board, including clerical help as may be needed, if itemized statements of the expenses are first approved by order of the board entered on its minutes. The board shall not expend in any fiscal year more monies than the amount of fees collected. All fees shall be paid to the secretary of the board and the secretary shall deposit all monies received under this chapter in the State Treasury. All such monies shall be kept in a special fund in the State Treasury known as the "State Board of Registered Foresters Fund" and shall be used for the administration of this chapter. The funds shall not lapse at the end of each year. All expenditures from the fund shall be by requisition to the Executive Director of the Department of Finance and Administration and signed by the board chairman. The secretary of the board shall be under a surety bond in the penal sum of Five Thousand Dollars ($5,000.00) with a surety company authorized to do business in this state, the bond to be conditioned for the faithful performance of his duties, and the fee shall be paid by the board.
MS Code § 73-36-19 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-19. Powers and duties of board

  The State Board of Registration for Foresters shall have the following powers and duties:   To adopt rules and regulations governing the holding of its meetings, hearings, applications for licenses and any and all other duties provided by this chapter.   To establish and promulgate standards of practice and a code of ethics for registered foresters and provide for the enforcement thereof.   To establish minimum requirements for professional continuing education.   To prepare a biennial roster showing the names, business addresses and such other information as the board may deem necessary of all foresters registered under this chapter, and to provide copies to the registered foresters and the public. A copy of the roster shall be filed with the Secretary of State of the State of Mississippi on or before April 1 in the year such roster is prepared.   To issue, suspend or revoke licenses and to take all actions necessary.     At any hearing before the board, any member may administer oaths to witnesses appearing before the board. If any person shall refuse to testify or to produce any books, papers or documents, the board may present its petition to any court of competent jurisdiction within the state setting forth the facts, and then the court, in a proper case, may issue its subpoena to the person requiring his attendance before the court and to testify or to produce such books, papers and documents as may be deemed necessary and pertinent thereto. Any person failing or refusing to obey the subpoena of the court may be proceeded against in the same manner as for refusal to obey any other subpoena of the court.   The board shall keep a record of its proceedings and a register of all applications for registration. The register shall show the name, age and residence of each applicant, the date of the application and the board's action on the application and any other information as may be deemed necessary by the board. The board shall submit an annual report to the Governor and a report to the regular session of the Legislature. The report to the Legislature shall include a financial statement of the transactions of the board during the year.
MS Code § 73-36-21 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-21. Eligibility for registration as registered forester; board authorized to review and investigate certain appeals

  Any person who has graduated with a bachelor's degree or higher degree from a university or college of forestry in a curriculum in forestry acceptable to the board and found by the board to be substantially equivalent to curricula in schools of forestry accredited by the Society of American Foresters shall be eligible for registration as a registered forester, and a license shall be issued upon application and payment of the required fee, if the person files an application for registration with the board and successfully passes a written and/or oral examination.   The board may review and investigate the denial of any license, upon appeal by the denied applicant, and the board may issue a license to an applicant who met the requirements for such license at the time of application.
MS Code § 73-36-23 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-23. Application for registration; fees

 Applications for registration shall be made on forms prescribed and furnished by the board. The initial registration fee for a license as a registered forester shall be fixed by the board, but shall not exceed Fifty Dollars ($50.00). If the board denies the issuance of a license to any applicant, the fee deposited shall be retained by the board as an application fee.   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 § 73-36-25 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-25. Written examinations

 When written examinations are required, they shall be held at such time and place as the board shall determine. The methods of procedure shall be prescribed by the board. A candidate failing an examination may apply for reexamination at the expiration of six (6) months and shall be entitled to one (1) reexamination without payment of an additional fee. Subsequent examinations may be granted upon payment of a fee to be determined by the board, but not in excess of Fifty Dollars ($50.00).
MS Code § 73-36-27 (2020)
2020 Mississippi Code|Title 73 - Professions and Vocations|Chapter 36 - Registered Foresters|§ 73-36-27. Licenses

 The board shall issue a properly authenticated, serially numbered license upon payment of the registration fee to any applicant who in the opinion of the board has satisfactorily met all the requirements of this chapter and the rules and regulations of the board duly adopted under this chapter. The issuance of a license by the board shall be evidence that the person named therein is entitled to all the rights and privileges of a registered forester while the license remains unrevoked or unexpired.