Mississippi Code Title 97. Crimes § 97-17-42

(1) Any person who shall, willfully and without authority, take possession of or take away a motor vehicle of any value belonging to another, with intent to either permanently or temporarily convert it or to permanently or temporarily deprive the owner of possession or ownership, and any person who knowingly shall aid and abet in the taking possession or taking away of the motor vehicle, shall be guilty of larceny and shall be punished based on the value of the motor vehicle involved according to the schedule in Section 97-17-41. If the value of the motor vehicle involved is One Thousand Dollars ($1,000.00) or less, the person shall be punished according to the schedule in Section 97-17-43.

(2) Any person convicted under this section who causes damage to any motor vehicle shall be ordered by the court to pay restitution to the owner or owners of the motor vehicle or vehicles damaged.

(3) This section shall not apply to the enforcement of a security interest in a motor vehicle.

(4) Any person who shall be convicted for a second or subsequent offense under this section shall be imprisoned in the Penitentiary for a term not exceeding twice the term authorized based on the value of the motor vehicle involved in the subsequent offense according to the schedule in Section 97-17-41 or shall be fined not more than Ten Thousand Dollars ($10,000.00), or both.