35 Miss. Code R. § 1-07-104
An assessment is collected by the justice court system from each person upon whom the court imposes a fine or other penalty for any misdemeanor specified as "other misdemeanors" in Miss. Code Ann. Section 99-19-73(6). The assessments are then remitted to the Department of Finance and Administration (DFA) in the normal monthly settlements. The DFA accounts for and deposits the money into the General Fund. By the end of the month following the end of each calendar quarter, the DOR will calculate the total amount that should be distributed from the Justice Court Collections Payment Program to each participating county using DFA accounting reports. The DOR will then send the calculated distribution amount to each participating county.
35 Miss. Code. R. § 1-07-104