37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-47-232
Section 45-47-232 Jail canteen. (a) The Sheriff of Marion County may operate a jail canteen
for the benefit of prisoners in county custody. The sheriff shall be responsible for the operation
of the canteen. (b) The sheriff may retain the profits derived from the pay telephones, vending
machines, and canteen located in the county jail in a special fund known as the law enforcement
fund which shall be used by the sheriff for law enforcement purposes in the county. The fund
shall be managed exclusively by the sheriff. (c) The sheriff shall prepare an annual report
detailing expenditures made during each fiscal year from the law enforcement fund. A copy
of the report shall be filed no later than 60 days after the close of each fiscal year with
the county commission, the presiding judge of the circuit court of the county, and the county
district attorney. (d) Any actions relating to the operation of pay telephones, vending machines,
or a canteen in the county jail before June 20, 1995, are...
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45-12-231
Section 45-12-231 Jail canteen. The Sheriff of Choctaw County may establish a canteen for the
purpose of selling supplies to prisoners. All revenue derived from the sale of such supplies
may be spent at the discretion of the sheriff for equipment and supplies for the county jail
or the Choctaw County Sheriff's Department. (Act 91-541, p. 967, §1.)...
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45-2-232
Section 45-2-232 Jail store and telephone system. (a) The Sheriff of Baldwin County or the
authorized agents of the sheriff may operate a jail store and a telephone system for prisoners
within the confines of the county jail. The jail store and a telephone system shall be operated
to serve the needs of the jail population. (b) The sheriff may apply for and receive Social
Security Incentive Programs Funds pursuant to federal law and court costs and other funds
collected pursuant to Section 45-2-80.60 and other laws. These funds shall be deposited in
the Sheriff's Law Enforcement Fund established pursuant to this part and shall be accounted
for and distributed in the same manner as other transactions in the fund. (Act 96-615, p.
978, §1; Act 98-568, p. 1271, §1.)...
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45-36-231.07
Section 45-36-231.07 Interest earned on Inmate Trust Fund Account. In Jackson County, all interest
earned on the Inmate Trust Fund Account shall be used by the sheriff for the operation or
maintenance of that account or for law enforcement purposes. (Act 2015-92, §1; Act 2015-118,
§1.)...
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45-45-233
Section 45-45-233 Operation of jail store; disposition of funds. (a) The Sheriff of Madison
County is hereby authorized to operate a jail store within the confines of the county jail.
The jail store shall be operated to serve the needs of the county jail population. (b) All
funds generated by the jail store after business and operating expenses have been deducted
shall be paid into the county general fund and pledged exclusively for law enforcement purposes.
The money shall be expended only as directed by the sheriff for improvement of law enforcement
within the county. (c) The Department of Examiners of Public Accounts is hereby authorized
to audit the moneys annually and submit a copy of the audit to the sheriff within 30 days
of its completion. (Act 82-376, p. 551, §§ 1-3.)...
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45-1-232.25
Section 45-1-232.25 Escape from custody. The willful failure of an inmate to remain within
the extended limits of his or her confinement or to return within the time prescribed by the
sheriff to the county jail shall be deemed as an escape from the custody of the sheriff and
shall be punishable as provided by law for escaped prisoners. (Act 2010-681, p. 1651, §6;
Act 2010-744, p. 1882, §6.)...
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45-10-231.25
Section 45-10-231.25 Escape from custody. The willful failure of an inmate to remain within
the extended limits of his or her confinement or to return within the time prescribed by the
sheriff to the county jail shall be deemed as an escape from the custody of the sheriff and
shall be punishable as provided by law for escaped prisoners. (Act 2009-332, p. 569, §6.)...

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45-31-231.24
Section 45-31-231.24 Escape from custody. The willful failure of an inmate to remain within
the extended limits of his or her confinement or to return within the time prescribed by the
sheriff to the county jail shall be deemed an escape from the custody of the sheriff and shall
be punishable as provided by law for escaped prisoners. (Act 2020-137, §1(f).)...
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