Mississippi Code Title 97. Crimes § 97-17-59

(1) Any person who shall knowingly, willfully and feloniously take, steal and carry away from the lands of another any merchantable timber on the property of another, of the value of less than Two Hundred Fifty Dollars ($250.00), whether such timber is growing, standing or lying on the lands, shall be guilty of a misdemeanor; and upon conviction thereof, shall be punished by a fine of not less than Two Hundred Dollars ($200.00) nor more than Five Hundred Dollars ($500.00), or by imprisonment in the county jail for a term of not less than thirty (30) days nor more than one hundred (100) days, or both, in the discretion of the court.

(2) Any person who shall knowingly, willfully and feloniously take, steal and carry away from the lands of another any merchantable timber on the property of another, of the value of Two Hundred Fifty Dollars ($250.00) or more, whether such timber is growing, standing, or lying on the lands, shall be guilty of a felony; and upon conviction thereof, shall be punished by a fine of not less than One Thousand Dollars ($1,000.00) nor more than Five Thousand Dollars ($5,000.00), or by imprisonment in the Penitentiary for a term of not less than one (1) year nor more than five (5) years, or both, in the discretion of the court.

(3) In addition to any such fine or imprisonment which may be imposed upon a convicted individual, the court shall order that restitution be made to the owner of any such stolen timber. The measure for restitution in money shall be the amount of the actual financial loss to the owner of the timber, including any loss of income, any court costs, expert fees and attorney's fees incurred by the owner to recover the loss and any other costs incurred by the owner as a result of actions in violation of subsections (1) and (2) of this section. The value of the timber shall be calculated by the fair market value of the timber at the time of the loss.