Mississippi Code Title 89. Real and Personal Property § 89-12-29

(1) Except as otherwise provided in subsection (2) of this section, a person who is required to file a report under Section 89-12-23 shall pay or deliver to the Treasurer all abandoned property together with the report.

(2) If the owner established the right to receive the abandoned property to the satisfaction of the holder before the property has been delivered, or it appears that for some other reason the presumption of abandonment is erroneous, the holder need not pay or deliver the property to the Treasurer, and the property is no longer presumed abandoned.

(3) The holder of an interest under Section 89-12-11 shall deliver a duplicate certificate or other evidence of ownership, if the holder does not issue certificates of ownership, to the Treasurer. Upon delivery of a duplicate certificate to the Treasurer, the holder and any transfer agent, registrar or other person acting for or on behalf of a holder in executing or delivering the duplicate certificate, is relieved of all liability of every kind in accordance with the provisions of Section 89-12-31 to every person, including any person acquiring the original certificate of the duplicate of the certificate issued to the Treasurer, for any losses or damages resulting to any person by the issuance and delivery to the Treasurer of the duplicate certificate.