Mississippi § 27-35-305 - Penalty for failure to file schedule.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-35-305 — Penalty for failure to file schedule., with citation guidance and answers to common questions.
§ 27-35-305. Penalty for failure to file schedule.
If any company, corporation, firm or person, who is required by law to render schedules of its, their or his property to the State Tax Commission, as provided by Section 27-35-303, Mississippi Code of 1972, for the purposes of assessment for taxation, shall fail, refuse or neglect to render the schedules, as required, such company, corporation, firm or person shall pay a penalty up to ten percent (10%) of the assessment as computed by the tax commission, and in case of such failure, refusal or neglect, the commission shall make out such schedules from the best information obtainable.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-35-305
What does Mississippi Code of 1972 Annotated § 27-35-305 cover?
Section 27-35-305 ("Penalty for failure to file schedule.") 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 § 27-35-305?
A common citation format is "Mississippi Code of 1972 Annotated § 27-35-305" (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 § 27-35-305 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.