Mississippi Code Title 97. Crimes § 97-11-51

It shall be unlawful for the board of trustees or other authority of any state-owned institution maintained in whole or in part by the state, or any state department, having charge of the disbursement or expenditure of the income provided by legislative appropriation and otherwise for such institution or department to expend, contract for the expenditure, or permit the incurring of any liability in excess of the income so provided, and it shall be and is hereby made the duty of any and all such authorities to keep the expenditures and obligations within the amount of said income, but in cases of extreme emergency arising from acts of Providence, epidemics, fire, storm, or flood, said authorities may, upon the written consent of a majority of the members of the state senate, and a majority of the members of the house of representatives and the approval of the governor, exceed such appropriation by the amounts to be so stipulated and agreed upon.

Any authority or member of a board of trustees violating the provisions of this section shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than fifty ($50.00) dollars nor more than five hundred ($500.00) dollars or imprisoned in the county jail for not less than thirty days nor more than six months, or by both such fine and imprisonment, and in addition thereto shall be personally liable, and liable on his bond, for the amount of the excess thus unlawfully expended, and shall be removed from office or from such employment.