MS HB1436

Establishes civil liability for presenting false or fraudulent claims to state or local government entities, with penalties of $6,000-$12,000 plus three times actual damages, or two times damages if violator self-reports within 30 days and cooperates with investigation.

Authorizes the Attorney General and local governments to investigate and pursue civil actions for false claims, and permits private citizens to file qui tam (whistleblower) actions on behalf of the state or local government.

Requires qui tam complaints to be filed under seal in Mississippi Supreme Court for at least 60 days, allowing the state or local government to decide whether to take over the case, intervene, or allow the private plaintiff to proceed independently.

Awards qui tam plaintiffs 15-25% of recovered proceeds if the state intervenes, or 25-30% if the state does not participate; reduces awards if the plaintiff initiated the violation or is convicted of related criminal conduct.

Restricts application to tax claims only when the defendant's net income or sales exceed $1,000,000 annually and damages exceed $350,000, requiring Attorney General consultation with the Revenue Commissioner before proceeding.