35 Miss. Code. R. 1-04-212
Current through December 10, 2024
Any person knowingly submitting information in a return, report, or other document electronically filed with the Department that is false or affixing an electronic signature to a return, report, or document electronically filed with the Department on behalf of another person or entity without the authority to do so shall be guilty of perjury and, upon conviction, shall be punished by imprisonment in the State Penitentiary for a term not exceeding ten (10) years.
35 Miss. Code. R. 1-04-212