35 Miss. Code R. § 3-11-11-104
Preprinted withholding tax coupon booklets are mailed to employers (Form 62-400) for quarterly and (Form 62-405) for monthly fliers and these forms should be used in filing returns. Should an employer fail to receive a form, he should tender the tax withheld so as to assure that the return be postmarked not later than the regular due date. Such remittance should be accompanied by a letter from the employer stating failure to receive a reporting form, giving employer identification number, reporting period, and stating name and current mailing address of the employer. Failure to receive a reporting form does not relieve the employer of his obligation to pay the tax by the regular due date. The last report filed by the employer who either goes out of business or otherwise ceases to pay wages subject to withholding must be marked "final return".
35 Miss. Code. R. § 3-11-11-104