MS SB2764

Mississippi Department of Health is authorized to administer the Mississippi Medical Marijuana Program and may delegate responsibilities to other state agencies through memoranda of understanding

Medical marijuana treatment centers must collect a fee on final sales equal to the state sales tax rate on tangible personal property, with the presumption that the fee was collected from the customer

Treatment centers failing to collect the required fee face misdemeanor charges with fines of $50-$100 per violation, plus $100 administrative fines for employee violations

Treatment centers must maintain records of gross income, receipts, invoices, bank statements, and other financial documents for three years, with failure to comply resulting in potential permit revocation

The Department of Health may issue warrants for fee collection, seize property for nonpayment, and file civil actions in chancery court to enforce compliance, with stockholders owning 10% or more of a treatment center potentially liable for unpaid fees