SB2368. Department of Revenue; revise provisions relating to enforcement and regulation of various laws.

Summary

AN ACT TO AMEND SECTION 27-3-83, MISSISSIPPI CODE OF 1972, TO EXPAND THE TYPES OF DOCUMENTS THAT THE COMMISSIONER OF REVENUE MAY SPECIFY THE METHOD BY WHICH SUCH DOCUMENTS MAY BE FILED WITH THE DEPARTMENT OF REVENUE; TO PROVIDE THAT BY MANUALLY SIGNING OR AFFIXING AN ELECTRONIC SIGNATURE TO A DOCUMENT FILED WITH THE DEPARTMENT OF REVENUE, THE PERSON SIGNING THE DOCUMENT OR AFFIXING THE ELECTRONIC SIGNATURE TO THE DOCUMENT IS SWEARING UNDER OATH THAT ALL INFORMATION CONTAINED IN THE DOCUMENT IS TRUE AND CORRECT AND THAT HE OR SHE HAS THE SAME AUTHORITY TO SIGN THE DOCUMENT OR AFFIX THE ELECTRONIC SIGNATURE TO THE DOCUMENT AS THE PERSON FILING THE DOCUMENT OR AS THE DULY AUTHORIZED REPRESENTATIVE OF THE PERSON OR ENTITY FOR WHOM THE DOCUMENT IS BEING FILED; TO PROVIDE A CRIMINAL PENALTY FOR KNOWINGLY SUBMITTING FALSE INFORMATION IN A DOCUMENT OR SIGNING OR AFFIXING AN ELECTRONIC SIGNATURE TO A DOCUMENT WITHOUT THE AUTHORITY TO DO SO; TO AUTHORIZE THE DEPARTMENT TO RELEASE CONFIDENTIAL INFORMATION AND DOCUMENTS TO A PERSON DESIGNATED TO RECEIVE SUCH INFORMATION OR DOCUMENTS IN A PROPERLY EXECUTED POWER OF ATTORNEY OR OTHER DOCUMENT; TO AMEND SECTION 67-1-51, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT APPLICANTS FOR TEMPORARY RETAILER'S PERMITS ISSUED UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW MUST SUBMIT A STATEMENT UNDER PENALTY OF PERJURY, RATHER THAN AN AFFIDAVIT, THAT HE MEETS CERTAIN REQUIREMENTS; TO AMEND SECTION 67-3-17, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE COMMISSIONER OF REVENUE SHALL PRESCRIBE THE FORM OF THE APPLICATION FOR A PERMIT UNDER THE LIGHT WINE AND BEER LAW AND THAT SUCH APPLICATION MUST BE SIGNED UNDER PENALTY OF PERJURY; TO AMEND SECTION 27-69-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN ORDER TO OBTAIN A CHARITABLE EXEMPTION UNDER THE TOBACCO TAX LAW, PROOF THAT TAXABLE TOBACCO DONATED TO CERTAIN CHARITABLE ORGANIZATIONS WAS NOT PURCHASED FOR RESALE MUST BE ACCOMPANIED BY AN EXEMPTION CLAIM FORM AND SIGNED UNDER PENALTY OF PERJURY RATHER THAN AN AFFIDAVIT; TO AMEND SECTION 27-69-49, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN ORDER TO OBTAIN A REFUND UNDER THE TOBACCO TAX LAW FOR LOSS OF PRODUCT, THE PROOF OF LOSS OF TOBACCO FORM MUST BE SIGNED UNDER PENALTY OF PERJURY RATHER THAN SUPPORTED BY AN AFFIDAVIT; TO AMEND SECTION 27-7-345, MISSISSIPPI CODE OF 1972, TO REMOVE THE PENALTY FOR A SECOND OR SUBSEQUENT OFFENSE FOR FAILURE TO FILE A WITHHOLDING TAX RETURN WITHIN THE TIME PRESCRIBED OR FOR FAILURE TO PAY THE TAX WHEN SUCH FAILURE WAS NOT THE RESULT OF ANY FRAUDULENT INTENT; TO AMEND SECTION 27-65-39, MISSISSIPPI CODE OF 1972, TO REMOVE THE DAMAGES FOR A SECOND OR SUBSEQUENT OFFENSE FOR NEGLIGENCE OR FAILURE TO COMPLY WITH THE PROVISIONS OF THE SALES TAX LAW IF THERE WAS NO INTENT TO DEFRAUD; TO AMEND SECTION 27-69-9, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE COMMISSIONER OF REVENUE TO NOTIFY MANUFACTURERS, WHOLESALERS AND DISTRIBUTORS OF THE REVOCATION OF A PERMIT UNDER THE TOBACCO TAX LAW EITHER MANUALLY OR ELECTRONICALLY AS SPECIFIED BY RULE OR REGULATION; TO AMEND SECTION 63-17-171, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ALL ADMINISTRATIVE PROVISIONS OF THE MISSISSIPPI SALES TAX LAW SHALL APPLY TO THE POINT-OF-SALE FEE LEVIED ON THE RETAIL SALES OF ALL-TERRAIN VEHICLES AND MOTORCYCLES, AND TO THE FEE LEVIED ON RESIDENTS OF THIS STATE WHO PURCHASE A NEW AND NOT PREVIOUSLY REGISTERED MOTORCYCLE OR ALL-TERRAIN VEHICLE IN ANOTHER STATE AND BRING THE MOTORCYCLE INTO THIS STATE; TO EXCLUDE VEHICLES DESIGNED FOR USE AS GOLF CARTS FROM THE TERM "ALL-TERRAIN" VEHICLE; AND FOR RELATED PURPOSES.