Miss. Code § 59-21-13
An application for renewal of a certificate of number shall be made by the owner on an application which must be received by the commission within the last ninety (90) days before the expiration date on the certificate of number. The same number will be issued upon renewal. If a certificate of number is lost or destroyed, the owner shall, within fifteen (15) days, notify the commission's office. The notification shall be in writing, shall describe the circumstances of the loss or destruction and shall be accompanied by the fee prescribed in this chapter. The certificate of number issued as a result of such report will replace the certificate so lost or destroyed.
The commission shall mail notice of expiration of numbers, together with an application for renewal of number, to each registered boat owner not less than sixty (60) days prior to the expiration date. The commission shall verify annually an up-to-date list of all numbers in effect and those numbers not renewed.
Miss. Code § 59-21-13