Mississippi Administrative Code
Title 35 - Department of Revenue
Part 5 - Gaming
Subpart 03 - Administrative
Chapter 04 - Penalties
Section 35-5-03-04-102

Any person who willfully fails to report, pay or truthfully account for and pay over any license fees imposed by the Gaming Control Act, or willfully attempts in any manner to evade or defeat any such tax or payment, or any licensee who puts additional games into play without the authority of the Gaming Commission to do so or any licensee who fails to remit any license fee provided by the Gaming Control Act when due is, in addition to the amount due, liable for a penalty of the amount of the license fee evaded or not paid, collected, or paid over.