On or before the date on which an individual commences employment with an employer, the individual shall furnish the employer with a signed withholding exemption certificate (Form 62-420) relating to the amount of withholding exemption to which he is entitled. The employer is required to request a withholding exemption certificate from each employee, but if the employee fails to furnish such certificate, such employee shall be considered as claiming no withholding exemption and the employer is required to withhold on that basis.
35 Miss. Code. R. 3-11-18-100