MS SB2079

Exempts motor vehicles displaying distinctive license plates for Distinguished Flying Cross, Air Medal, and Bronze Star recipients from all motor vehicle registration fees and privilege taxes.

Allows unremarried surviving spouses of deceased medal recipients to apply for, retain, and annually renew one distinctive license plate or tag, provided they file a sworn statement of unmarried status with the county tax collector.

Requires applicants to present proof of ownership of the specific motor vehicle and proof of medal eligibility through a certificate from the State Veterans Affairs Board.

Adds one motor vehicle owned by recipients of the Distinguished Flying Cross or Air Medal, and one owned by unremarried surviving spouses of such recipients, to the ad valorem tax exemption list in Section 27-51-41.

Establishes misdemeanor penalties of at least $1,000 fine or six months county jail time for evading provisions or falsely claiming benefits under these sections.