Mississippi Code Title 41. Public Health § 41-29-154

Any controlled substance or paraphernalia seized under the authority of this article or any other law of Mississippi or of the United States, shall be destroyed, adulterated and disposed of or otherwise rendered harmless and disposed of, upon written authorization of the director, Commissioner of the Mississippi Department of Revenue or the State Health Officer of the Mississippi Department of Health, as applicable, after such substance or paraphernalia has served its usefulness as evidence or after such substance or paraphernalia is no longer useful for training or demonstration purposes.

A record of the disposition of such substances and paraphernalia and the method of destruction or adulteration employed along with the names of witnesses to such destruction or adulteration shall be retained by the director.

No substance or paraphernalia shall be disposed of, destroyed or rendered harmless under the authority of this section without an order from the director, Commissioner of the Mississippi Department of Revenue or the State Health Officer of the Mississippi Department of Health, as applicable, and without at least two (2) officers or agents of the bureau present as witnesses.