35 Miss. Code R. § 9-01-105
Any person other than a common or contract carrier, failing to give notice or who has an import notice form that is incomplete or is traveling a different route or at a different time than indicated when the shipment was reported is in violation of this Rule and of sections 27-55-53 and 27-55-559, Mississippi Code of 1972. The entire amount of the state excise tax upon the gasoline and/or Special Fuel being transported shall be due and payable along with a penalty of twenty-five percent of such tax. Any agent of the Commission or MDOT Enforcement officer shall have the right to seize or impound the motor vehicle in which such gasoline and/or Special Fuel is being transported until the excise tax and penalty have been paid. In addition, the Commission may revoke the distributors permit to engage in business in this State.
35 Miss. Code. R. § 9-01-105