The Commission also argues that the jury's verdict is contrary to the law and contrary to the evidence. Adams filed a notice of cross-appeal from the circuit court's order denying its motion for pre-judgment interest on January 2, 1998, but withdrew the request in light of this Court's recent holding in City of Jackson v. Williamson, 740 So.2d 818 (Miss. 1999). Adams now requests post-judgment interest and the statutory appeal penalty.

The circuit court disagreed, finding that this Court "has held that absent statutory authority . . . prohibiting the State of Mississippi and its political subdivisions from paying interest, the State and its political subdivisions shall be liable for such payment." See City of Jackson v. Williamson, 740 So.2d 818, 820-23 (Miss. 1999). Concluding that the MDHS failed to cite any such prohibitory statutory authority or case law, the circuit court found that the EAB had erred as a matter of law.

See Miss. Transp. Comm'n v. Ronald Adams Contr., Inc., 753 So.2d 1077, 1094 (Miss. 2000) (adopting plurality opinion in City of Jackson v. Williamson, 740 So.2d 818, 821 (Miss. 1999)). Public policy also demands that governmental entities covered by the MTCA pay post-judgment interest:

While not directly ruling upon this issue, in City of Mound Bayou v. Roy Collins Constr. Co., Inc., 457 So.2d 337, 340 (Miss. 1984), overruled on other grounds, City of Jackson v. Williamson, 740 So.2d 818 (Miss. 1999), the Mississippi Supreme Court unequivocally held that pursuant to section 11-51-101, the City of Mound Bayou was not required to post a bond on appeal. City of Mound Bayou was decided on September 19, 1984, almost two years after the enactment of the Mississippi Rules of Civil Procedure on January 1, 1982. Thus, it can be inferred that section 11-51-101 does not conflict with Rule 62(f).

Miss. Code Ann. § 75–17–7 (Rev. 2016). In City of Jackson v. Williamson , 740 So.2d 818, 822 (Miss. 1999) (plurality opinion), this Court held that the State and its political subdivisions may be assessed post-judgment interest on money judgments, absent an explicit statutory exception. See also Miss. Transp.

This Court has upheld the constitutionality of this statute, Miss. Code Ann. § 11-3-23 (2002), many times. City ofJackson v. Williamson, 740 So.2d 818, 823 (Miss. 1999); Wallace v.Jones, 360 So.2d 932, 933-34 (Miss. 1978); Antley v. Mississippi StateHighway Comm'n, 318 So.2d 847, 850 (Miss.

In the absence of statutory language specifically creating liability for the government or state, we are hesitant to carve out new burdens although this Court has recently expanded the governmental burden in a civil context. See City of Jackson v. Williamson, 1999 WL 93609 (Miss.). The application of costs against the state is penal, and we have long held penal statutes must be read restrictively.

See Alaska Stat. § 09.50.280 (1997); Ariz. Rev. Stat. § 12-823 (1984); 735 Ill. Comp. Stat. 5/2-1303 (1987); Ind. Code § 34-54-8-5 (1998); Kan. Stat. Ann. § 16-204 (1996); N.Y. State Finance Law § 16 (1982); Okla. Stat. tit. 12, § 727.1(B) (2004); Tenn. Code Ann. § 9-8-307(d) (2005); State of Ala. Highway Dep't v. Milton Constr. Co., 586 So.2d 872, 876 (Ala. 1991); Co. Fed. Sav. Loan Ass'n v. City of Los Angeles, 11 Cal.4th 342, 45 Cal.Rptr.2d 279, 902 P.2d 297, 300 (1995); Palm Beach County v. Town of Palm Beach, 579 So.2d 719, 720 (Fla. 1991); Profit Recovery Group, USA, Inc. v. Comm'r, Dep't of Admin. Fin. Servs., 2005 ME 58, ¶¶ 32-33, 871 A.2d 1237; Md. State Highway Admin. v. Kim, 353 Md. 313, 726 A.2d 238, 241 (1999); Lienhard v. State, 431 N.W.2d 861, 865-66 (Minn. 1988); City of Jackson v. Williamson, 95-CT-01072-SCT (¶¶ 14-15) 740 So.2d 818, 821-22 (Miss. 1999); Nault v. N L Dev. Co., 146 N.H. 35, 767 A.2d 406, 407, 409 (2001); Judy v. Ohio Bureau of Motor Vehicles, 100 Ohio St.3d 122, 2003-Ohio-5277, 797 N.E.2d 45, at ¶ 32; Woods v. Dep't of Transp., 163 Pa.Cmwlth. 379, 641 A.2d 633, 635 (1994); Mulvaney v. Napolitano, 671 A.2d 312, 313 (R.I. 1995); Hart v. Salt Lake County Comm'n, 945 P.2d 125, 140 (Utah Ct.App. 1997).