Mississippi Code Title 23. Elections § 23-15-519. Ballot accounting report;  seal log;  delivery of ballot box, other records and supplies

The poll managers shall prepare a ballot accounting report that documents the number of voters who have voted, as indicated by the receipt book and the number of ballots used in the election.  The poll managers shall place the report in the ballot box, with the seal logs, receipt books, absentee ballots, affidavit ballots, challenged ballots, curbside ballots, emergency ballots, spoiled ballots and unused ballots, which thereupon shall be sealed with a tamper-evident seal, which is a seal that has been designed in such a way to allow someone to easily detect any tampering, so that no additional ballots may be deposited or removed from the ballot box.  The poll managers, while they have possession of the election materials, and the officials in charge of the election, once the poll managers have delivered the ballot box to the counting center or other designated place, shall be required to keep a seal log to document each time a tamper-evident seal for a ballot box is opened or changed.  The seal log shall require the name of the person who opened the seal, the old seal number, the new seal number, the date the seal was opened and the purpose for opening the seal.  The receiving and returning poll manager shall deliver the ballot box to the counting center or other designated place and receive a signed, numbered receipt therefor.  The poll books and other records and supplies shall be returned as directed by the officials in charge of the election.  Failure to strictly comply with the provisions of this section shall not result in a presumption of fraud.