§ 27-65-39. Penalties for deficient or delinquent return

MS Code § 27-65-39 (2019) (N/A)
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(a) Nine-tenths of one percent (9/1 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;

(b) Eight-tenths of one percent (8/1 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;

(c) Seven-tenths of one percent (7/1 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;

(d) Six-tenths of one percent (6/1 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and

(e) One-half of one percent (½ of 1%) per month for such taxes assessed on or after January 1, 2019.