Miss. Code § 49-15-64
Any operator, firm or corporation engaged in commercial shrimping during the closed season shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Thousand Dollars ($2,000.00) nor more than Five Thousand Dollars ($5,000.00).
Upon an arrest for a violation of this section, catch and nets may be confiscated. Any catch may be sold by the law enforcement agency making the arrest at the average wholesale price being paid for shrimp. The monies derived from the sale shall be held in escrow pending disposition of the charge. If a conviction is obtained, the monies held in escrow shall be forfeited. The monies so forfeited shall be paid to the department, to be paid into the seafood fund. If the operator, firm or corporation is acquitted of the charge or if the charge is dismissed, then the monies obtained from the sale shall be paid to the proper operator, firm or corporation. Forfeiture of confiscated nets and paraphernalia shall be instituted under Sections 49-7-251 through 49-7-257. If the person in possession of or using the nets in the violation is not the owner or licensee of the nets, the department shall notify the owner or licensee of the nets. The nets shall be subject to forfeiture unless the nets were stolen and prosecution for the theft is initiated.
The commission may issue special permits for the purpose of catching shrimp prior to the official opening of shrimp season, to those nonprofit organizations that are tax exempt under Section 501(c) of the United States Internal Revenue Code and which have on file with the State Tax Commission a tax exemption letter issued by the United States Internal Revenue Service. However, until January 1, 1992, the requirement that a nonprofit organization have on file with the State Tax Commission a tax exemption letter issued by the United States Internal Revenue Service shall be considered as having been met if the organization has actually made application for such exemption and has on file with the State Tax Commission a copy of its application.
The commission shall promulgate rules and regulations governing the taking of shrimp by the nonprofit organization and shall issue such regulations to all organizations upon request and at the issuance of the special permit.
Miss. Code § 49-15-64