Mississippi Code Title 75. Regulation of Trade, Commerce and Investments § 75-76-189

Any person who willfully fails to report, pay or truthfully account for and pay over the license fees imposed by this chapter, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, or any licensee who puts additional games into play without authority of the commission to do so or any licensee who fails to remit any license fee provided for by this chapter when due is, in addition to the amount due, liable for a penalty of the amount of the license fee evaded or not paid, collected or paid over. The penalty must be assessed and collected in the same manner as are other charges, license fees and penalties under this chapter.