When the personnel report from each district is submitted to the Mississippi Department of Education the following procedure will be implemented:
If a school district violates the provisions of Mississippi Code 37-151-77, the state aid for the ensuing fiscal year to such school district shall be reduced by the percentage variance that the actual pupil-teacher ratios in such school district has to the required pupil-teacher ratios mandated in this section. Any district meeting the highest levels of performance are exempt from the maximum pupil teacher ratio in Grades 1, 2, 3, and 4.
7 Miss. Code. R. 3-19.1