Section 35-6-03-09-110 - PENALTIES1. If any official knowingly does not comply with the provisions of the Homestead Exemption Law in connection with an allowed exemption of reimbursement deducted because of the disallowance of the fraudulent exemption. If an official approves an exemption he knows to be ineligible, the Tax Commission could reduce the reimbursement by two hundred dollars ($200) instead of the normal one hundred dollars ($100).2. Any person who assists another to prepare a fraudulent claim for exemption, who executes a fictitious deed or mortgage, who makes a fraudulent claim for exemption, or who makes any false statement on an application is guilty of a misdemeanor and if convicted can be fined not more than five hundred dollars ($500) or be imprisoned for six (6) months.35 Miss. Code. R. § 6-03-09-110