27-57-21 - Administration and enforcement.
§ 27-57-21. Administration and enforcement.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except that in cases of conflict, then the provisions of this article shall control.
Sources: Codes, 1942, § 10078-10; Laws, 1969 Ex Sess, ch. 56, § 10; Laws, 1972, ch. 479, § 9; Laws, 1981, ch. 468, § 32, eff from and after July 1, 1981.