Mississippi Code Title 97. Crimes § 97-23-1

(1) It shall be unlawful for any person, firm, association or corporation to misrepresent the true nature of its business by use of the words “manufacturer,” “wholesaler,” “retailer,” or words of similar import or for any person, firm, association or corporation to represent itself as selling at wholesale, or use the word “wholesale” in any form of sale or advertising unless such person, firm, association or corporation is actually selling at wholesale those items advertised for the purpose of resale. For the purpose of this section, the term “wholesale” shall be defined as a sale made for the purpose of resale by the purchaser on which a wholesale sales tax is charged, and not one made to a consuming purchaser on which a retail sales tax is charged.

However, this section shall in nowise affect or prohibit a corporation from using the word “wholesale” in its corporate name even though such corporation also does a retail business. However, if it does a retail business, it must indicate in its advertisements that such business is being conducted by its retail division, or that such advertised products are to be sold only at retail.

(2) The violation of this section shall constitute a misdemeanor, and any person or firm convicted of violating this section shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00).