MS SB2079

Establishes Mississippi's first state minimum wage at $12.00 per hour beginning January 1, 2022, increasing to $15.00 per hour on January 1, 2024

Exempts employers with fewer than 5 employees, entities already covered by the federal Fair Labor Standards Act, and various categories including agricultural workers, students, government employees, and nonprofit volunteers

Allows tipped employees to be paid 50% of the minimum wage if gratuities make up the difference, and permits learners and workers under 18 to be paid 85% of minimum wage for their first 200 hours

Authorizes municipal and county governments to mandate wages higher than the state minimum, reversing existing prohibitions on local wage ordinances

Imposes criminal penalties for wage violations, including felony charges with fines ranging from $400 to $10,000 and potential imprisonment up to one year depending on the amount of unpaid wages owed