Section 35-6-02-08-101 - Personal Property Listing1. All taxpayers are required to supply to the Tax Assessor on or before the first day of April in each year a true listing of their personal property. This is to be accomplished by providing an asset listing and each year submitting a Personal Property Rendition Form, which should bring the asset listing up-to-date.2. If any person shall fail to list for assessment, as required by law, any personal property which is taxable under the laws of the State of Mississippi, or shall intentionally fail to provide the Tax Assessor with any documentation that the Tax Assessor considers necessary to verify the list, the current year assessment shall be increased by ten percent (10%).35 Miss. Code. R. § 6-02-08-101