Mississippi Code Title 67. Alcoholic Beverages § 67-1-10

(a) Where the same is used exclusively for the distillation of rosin products;

(b) Where the same is used exclusively for the distillation of water;

(c) Where the same is kept and lawfully used in any laboratory;

(d) Where the same is in the possession of any officers of the law, to be disposed of according to law; or

(e) Where the person or corporation can prove that the same is in his or their possession for the purpose of being delivered up to an officer of the law to be disposed of according to law. Any person guilty of violating this section shall be guilty of a felony and upon conviction thereof shall be confined in the State Penitentiary not less than one (1) year, nor more than three (3) years for a first offense, and for a second offense he shall be confined in the State Penitentiary not less than five (5), nor more than ten (10) years.