Bill Text: MS HB794 | 2014 | Regular Session | Introduced
Bill Title: Sales tax; make it clear that failure to pay taxes and any penalty and interest is unlawful.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2014-02-04 - Died In Committee [HB794 Detail]
Download: Mississippi-2014-HB794-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Ways and Means
By: Representative Smith (39th)
House Bill 794
AN ACT TO AMEND SECTION 27-65-85, MISSISSIPPI CODE OF 1972, TO MAKE IT CLEAR THAT FAILURE TO PAY THE SALES TAX AND FAILURE TO PAY THE ASSESSMENT OF SALES TAXES, DAMAGES AND INTEREST ARE SUBJECT TO CRIMINAL PENALTIES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-85, Mississippi Code of 1972, is amended as follows:
27-65-85. (1) It shall be unlawful for:
(a) Any person to
engage or continue in any business for which a tax is imposed by this chapter
without procuring a license as required by Section 27-65-27 of this chapter, or
after such license has been revoked, or who shall fail or refuse to make the
return and/or pay the tax as provided * * * for in Section 27-65-33 * * *, or who shall fail to pay
the assessment of taxes, damages and interest as provided in Section 27-65-37;
(b) Any person to make any false or fraudulent return or false statement in any return, with intent to defraud the state or to evade the payment of the tax imposed by this chapter, or any part thereof;
(c) Any person to aid or abet another in any attempt to evade the payment of the tax imposed by this chapter, or any part thereof;
(d) The president, vice president, secretary or treasurer of any company to make or permit to be made for any company or association any false return, or any false statement in any return required by this chapter with the intent to evade the payment of the tax due;
(e) Any person to represent to any retailer that purchases of merchandise are for resale, causing the retailer to not collect the tax imposed by this chapter, when in fact the purchase is being made for the use of the person;
(f) Any person to use another person's permit to engage in business issued under Section 27-65-27 for the purpose of avoiding the payment of taxes imposed by this chapter;
(g) Any person to use an exemption authorized under this chapter for the purpose of avoiding the payment of tax he is required to pay under this chapter;
(h) Any person to fail or refuse to permit the examination of any book, paper, account, record or other data by the commissioner, or his duly appointed agent, as required by this chapter, including the records of any common carrier, bank, wholesale or retail dealer in any kind of merchandise whether in regard to his own or another's return;
(i) Any person to fail or refuse to permit the inspection or appraisal of any property by the commissioner or his duly appointed agent;
(j) Any person to refuse to offer testimony or produce any record as required by this chapter;
(k) Any person
using the public roads and highways of this state for the transportation of
merchandise for sale, whether such person be a contract carrier or operating a
private vehicle, other than a common carrier operating under the * * * Surface
Transportation Board of the United States or the Mississippi Public Service
Commission, and having a permanent office in this state where proper records of
merchandise transported are kept and available for inspection by the
commissioner or his or her agents, to fail to have in his or her
possession at all times while such merchandise is being transported, and allow
inspection of, the invoices or sales tickets correctly disclosing the nature
and quantity of such merchandise and the consignor and consignee of each
article being transported. However, the records of a common carrier shall be
open for inspection at any time for the purpose of obtaining any information
bearing upon the administration of this chapter. In the case of any vehicle
engaged in the transportation of merchandise for sale, neither belonging to nor
operated by a regulated common carrier and not keeping complete records in this
state, the commissioner or his authorized agents may examine any invoices or
sales tickets carried by the person in charge of the vehicle, and may compare
them with the character and quantity of merchandise being transported and the
consignee thereof, for the purpose of ascertaining whether or not the
provisions of law are being complied with. The absence of * * * invoices or delivery or sales tickets
indicating to whom said merchandise belongs, or is to be delivered, in the
hands of * * *
the person so engaged in transporting the merchandise, shall be prima
facie evidence that * * *
the person is transporting * * * the merchandise in violation of
this chapter and liable for all penalties imposed under this section.
(2) Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned not exceeding six (6) months in the county jail, or punished by both such fine and imprisonment, at the discretion of the court. In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return or statement shall be guilty of the offense of perjury and, on conviction thereof, shall be punished in the manner provided by law.
(3) The commissioner may
require the attendance of any person and take his testimony with respect to any
matter pertaining to any taxpayer's liability for taxes under this chapter,
with power to administer oaths to such person or persons. 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, the failure or refusal shall be reported to the Attorney
General, the district attorney or county attorney, who shall thereupon
institute proceedings in the circuit court of the county where * * * the witness resides to compel
obedience to any summons of the commissioner, or his authorized agent. The
proceedings shall be by petition for citation to the person refusing to obey * * * the summons, to show cause why the
person should not be required to obey * * * the summons. The circuit judge of
the district may hear such petition in termtime or vacation upon two (2) days'
notice to the person sought to be cited; and the circuit judge may enter such
order as he may deem proper, and punish any failure to comply with the order as
for any other contempt of the court. Officers who serve summonses or
subpoenas, and witnesses attending, shall receive like compensation as officers
and witnesses in the justice courts; and * * * the compensation shall be paid from
the proper appropriation for the administration of this chapter.
SECTION 2. This act shall take effect and be in force from and after its passage.
