Mississippi Code Title 45. Public Safety and Good Order § 45-49-9

(1) The owner or operator shall maintain an incident report log for all rider injuries or illnesses resulting from the operation of an amusement ride, other than minor injuries or illnesses resulting from the operation of an amusement park ride in this state. The recorded information must include, at a minimum, the following:

(2) The owner or operator shall maintain the incident report log for a minimum of three (3) years.

(3) The owner or operator shall report all serious injuries or illnesses resulting from the operation of an amusement ride in this state, that do not result in death to the Mississippi Department of Revenue, in writing, within seventy-two (72) hours of the owner or operator being notified of the serious injury or illness.

(4) The owner or operator shall report all serious injuries or illnesses resulting from the operation of an amusement ride in this state, that result in death to the administrator within two (2) hours of the owner or operator being notified of the death. The owner or operator may initially notify the department verbally via telephone, but shall follow up with a written report of a death within twenty-four (24) hours of the owner or operator being notified of the death.

(5) In the event of a serious injury or illness resulting from the operation of an amusement ride in this state, the owner or operator shall immediately cease operation of the amusement ride except as necessary to prevent imminent harm to any person. The owner or operator shall take all reasonable steps to preserve the condition of the amusement ride pending an investigation by the department.