35 Miss. Code. R. 9-01-105
Any person other than a common or contract carrier, failing to give notice, carrying an incomplete Import Notice, or traveling a different route or at a different time than indicated when the shipment was reported is in violation of this rule and of Miss. Code Ann. Sections 27-55-53 and 27-55-559. 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 (25%) of such tax. Any agent of the Department or The Mississippi Department of Transportation (MDOT) 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 Department may revoke the distributor's permit to engage in business in this state.
35 Miss. Code. R. 9-01-105