Senate Bill 2106 Summary

• Amends Section 27-65-85 of the Mississippi Code to clarify that failure to pay sales tax and failure to pay assessments of sales taxes, damages, and interest are criminal violations.

• Expands the list of unlawful acts under sales tax law to explicitly include failure to pay tax assessments as required in Section 27-65-37.

• Maintains existing criminal penalties: misdemeanor conviction results in a fine not exceeding $500, imprisonment not exceeding six months in county jail, or both.

• Makes technical corrections including updating references to the Surface Transportation Board instead of the Interstate Commerce Commission and clarifying gender-neutral pronouns throughout the statute.

• Takes effect upon passage.