Section 35-6-03-03-109 - PENALTIES1. Any person who swears under oath to the truthfulness of an application which is found to contain a false statement is guilty of perjury.2. Any person who knowingly makes a false claim for exemption or a false statement on the application or omits a material fact on the application in order to obtain an exemption is guilty of a misdemeanor. Anyone who assists another in preparing a false claim for exemption is also guilty of a misdemeanor. If the person is convicted, the punishment includes a fine of not more than five hundred dollars ($500) or six (6) months imprisonment. If an exemption is obtained under a false claim, the person obtaining such an exemption is liable for double the amount of taxes lost.3. In addition to the above, anyone who submits a fraudulent application in violation of Section 27-33-31, Mississippi Code Annotated, is guilty of a felony.35 Miss. Code. R. § 6-03-03-109