As Amended
SEC. 27-71-313. Penalty for reuse of stamps.
If any person shall wilfully wash, remove, or otherwise prepare for use, any stamp provided for in this article, with intent to use, or cause the same to be used, after it has already been used, or who shall knowingly or wilfully buy, or offer for sale, or give away, any such stamp to any person for use, or shall knowingly use the same, or shall have in his possession any such washed, restored, or altered stamp which has been removed from the container to which it has been previously affixed; or who, for the purpose of evading any tax hereunder, shall use any stamp which has heretofore been used for the purpose of paying any tax levied or imposed in this article; or who shall buy, sell, or use, or offer to buy, sell, or give away, or who shall have in his possession, any stamp or stamps not lawfully purchased, shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than one thousand dollars, or by imprisonment in the state penitentiary for not less than one year, nor more than ten years, or by both such fine and imprisonment.
SOURCES: Codes, 1942, Sec. 10245; Laws, 1934, ch. 127.
1997 Amendment:
SECTION 4. Section 27-71-313, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2000, this section shall read as follows:]
27-71-313. If any person shall willfully evade the payment of * * * any tax levied or imposed under this article, he * * * shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
[From and after July 1, 2000, this section shall read as follows:]
27-71-313. If any person shall willfully wash, remove, or otherwise prepare for use, any stamp provided for in this article, with intent to use, or cause the same to be used, after it has already been used, or who shall knowingly or wilfully buy, or offer for sale, or give away, any such stamp to any person for use, or shall knowingly use the same, or shall have in his possession any such washed, restored, or altered stamp which has been removed from the container to which it has been previously affixed; or who, for the purpose of evading any tax hereunder, shall use any stamp which has heretofore been used for the purpose of paying any tax levied or imposed in this article; or who shall buy, sell, or use, or offer to buy, sell, or give away, or who shall have in his possession, any stamp or stamps not lawfully purchased, shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
SOURCE: 1997 Laws, Chapter 499, Sec. 4, HB1612, Effective July 1, 1997.