Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 07 - Withholding of Tax-Requirements of
Section 35-3-11-07-103

If an employer receives a withholding exemption certificate, with statements as to nonliability for withholding tax, which appears to be false or which is not within the intent and the purpose of this section, the employer shall consider such certificate a nullity for purposes of computing withholding tax; the employer shall inform the employee who submitted the certificate that it is invalid; and shall request another withholding exemption certificate from the employee. If the employee who submitted the invalid certificate fails to comply with the employer's request, the employer shall withhold from the employee on the basis of a zero exemption.