Any taxpayer operating a new or used mobile home dealership shall be required to post a cash or surety bond prior to receiving a Sales Tax Permit to engage in business. The amount of the bond shall be $25,000 for a new mobile home dealer and $10,000 for a used mobile home dealer, unless the taxpayer or Commissioner can show cause for another amount to be accepted.
35 Miss. Code. R. 4-04-09-106