35 Miss. Code. R. 1-05-112
If a person or entity served with a Distress Warrant fails to withhold and/or remit to the Department the monies bound and levied by the warrant, the person or entity served shall be personally liable to the Department for said monies. If after the expiration of the period for the remittance of the monies bound and levied under a Distress Warrant, the Commissioner of Revenue finds that the person or entity served with the warrant did not remit to the Department all monies bound, levied and required to be remitted under the warrant, the Commissioner of Revenue will assess said person or entity for the taxes, penalties, interest, and cost included in the warrant in the amount of the monies which were bound and levied under the warrant, but which were not remitted, and must advise the person or entity served of his personal liability for said monies, demand payment of same, and further advise the person or entity served that levy and collection process may be issued against him for said liability. If payment of this liability is not forthcoming, the Commissioner may issue, in the same manner as other taxes, levy, and collection processes against the person or entity served to collect this personal liability for monies that should have been remitted under the warrant.
35 Miss. Code. R. 1-05-112