Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 13 - Reports of Withholding-Correcting Mistakes
Section 35-3-11-13-101

The employer is authorized to deduct the amount of the under-collection from later payments to the employee, if none or less than the correct amount of the tax is deducted from any wage payment. However, the employer is liable to the Commissioner for any underpayment. Reimbursement of the employer is a matter of settlement between the employer and the employee. The over-collection shall be repaid to the employee, if more than the correct amount of tax is deducted from any wage payment. Every over-collection for which the employer does not have evidence of repayment to the employee must be reported and paid to the Commissioner with the return for the filing period in which the over-collection was made.