The employer is not required to ascertain whether or not the amount of exemption claimed by the employee is greater than the amount of exemption to which the employee is entitled, provided the exemption claimed is not in excess of that authorized by law. If, however, the employer has reason to believe that the amount of withholding exemption claimed by the employee is greater than the amount to which the employee is entitled, the State Tax Commission should be so advised.
35 Miss. Code. R. 3-11-18-103