Mississippi § 27-13-61 - Fraudulent reports [Repealed effective January 1, 2028].
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-13-61 — Fraudulent reports [Repealed effective January 1, 2028]., with citation guidance and answers to common questions.
§ 27-13-61. Fraudulent reports [Repealed effective January 1, 2028].
Any person who knowingly makes or presents or aids, or assists in the preparation or presentation of a false or fraudulent report, return, affidavit or document authorized or required by this chapter to be filed with the commissioner or who knowingly procures, counsels, or advises the preparation or presentation of such false or fraudulent report, return or affidavit, or document, or who knowingly changes, alters, or amends, or knowingly procures, counsels or advises such change, alteration or amendment of the books of any organization liable under this chapter to file a return, affidavit or pay a tax, with intent to defraud the State of Mississippi, shall be guilty of a felony and upon conviction thereof shall be fined not more than One Thousand Dollars ($1,000.00), or imprisoned in the penitentiary for not more than five (5) years, or both.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-13-61
What does Mississippi Code of 1972 Annotated § 27-13-61 cover?
Section 27-13-61 ("Fraudulent reports [Repealed effective January 1, 2028].") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-13-61?
A common citation format is "Mississippi Code of 1972 Annotated § 27-13-61" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-13-61 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.