Mississippi Code Title 49. Conservation and Ecology § 49-17-32

(1) The commission may delegate to the Department of Environmental Quality the responsibility for the collection of the Title V program fees.

(2) The Title V program fee shall be due September 1 of each year. Each owner or operator may elect a quarterly payment method of four (4) equal payments with the payments due September 1, December 1, March 1 and June 1. The owner or operator shall notify the Department of Environmental Quality that the quarterly payment method will be used by September 1.

(3) If any part of the Title V program fee imposed is not paid within thirty (30) days after the due date, a penalty of ten percent (10%) of the amount due shall at once accrue and be added thereto, unless the permittee demonstrates to the commission that the failure to make timely payment was unavoidable due to financial hardship or otherwise beyond the permittee's control. If the fee is not paid in full, including any penalty within sixty (60) days of the due date, the Environmental Quality Permit Board may revoke the permit upon proper notice and hearing as required by law. Any penalty collected under this section shall be deposited into the “Air Operating Permit Program Fee Trust Fund.”

(4) Any owner or operator that fails to properly identify themselves subject to the Title V program may be subject to fees and penalties as determined by the commission.

(5) It is the intent of the Legislature that fees collected pursuant to Sections 49-17-1 through 49-17-45 shall not supplant or reduce in any way the General Fund appropriation to the Department of Environmental Quality.