Mississippi Administrative Code Title 35 (Department of Revenue)
35 Miss. Admin. Code Pt. I, Ch. 08 — Municipal Court Collections Payment Program
100 General
101 The Department is responsible for the administration of the Municipal Court Collections
Payment Program, the disbursement of monies to participating cities when appropriated
by the legislature, and for ensuring that the municipal court system of a participating
municipality practices proper and effective collection procedures for the collection of
fines and other assessments.
102 Municipalities must qualify in order to participate in the disbursements from the
Municipal Court Collections Payment Program. To qualify, the governing authority of a
municipality must contract with a private attorney or private collection agent or
department to collect delinquent fees, fines, and other assessments as provided by Miss.
Code Ann. Section 21 -17-1(6). Using a municipal employee for these services does not
qualify the municipality to receive the distribution. The municipality must submit to the
Department the following information in order to be considered as participating:
1.
The name of the municipality;
2.
The name and address of the person or department that will be the contact for this
program; and
3.
A copy of the contract made with the collection entity including the services
being performed and the time frame governed by the contract.
103 The Department will issue a letter to the municipality either approving or denying
participation in the disbursements from the Municipal Court Collections Payment
Program. The participating municipality becomes eligible for disbursements on the
effective date of the contract. Disbursements begin the quarter following qualification of
participation and are retroactive to the effective date of the contract, as long as the
effective date is within the same fiscal year (July 1 - June 30). The municipality must
notify the Department in writing upon early termination or discontinuance of the
contract. In order to maintain participation in the Municipal Court Collections Payment
Program, a valid contract must be provided annually to the Department by the
anniversary date indicated in the approval of participation letter.
104 An assessment is collected by the municipal court system from each person upon whom
the court imposes a fine or other penalty for any misdemeanor specified as "other
misdemeanors" in Miss. Code Ann. Section 99 -19-73(6). The assessments are then
remitted to the Department of Finance and Administration (DFA) in the normal monthly
settlements. The DFA accounts for and deposits the money into the General Fund. By
the end of the month following the end of each calendar quarter, the Department will
calculate the total amount that should be distributed from the Municipal Court
Collections Payment Program to each participating municipality using DFA accounting
reports. The Department will then send the calculated distribution amount to each
participating municipality.
105 The maximum amount that a county may receive from the program is equal to the
amount of deposits made into the General Fund by that county from "other
misdemeanor" fines or penalties.
106 Per Miss. Code Ann. Section 21 -23-23, disbursements of money from the program may
only be used to provide support for the following:
1. Salaries for municipal court personnel;
2. Purchase, operation, and maintenance of software and equipment;
3. Facility planning and improvement;
4.
Other expenses incurred for the purpose of collecting fines and assessments
within the municipal court system; and
5.
Defraying costs associated with collections actions when a municipality
uses its own employees to collect delinquent fines and other assessments owed.
107 (Reserved)
200 Collection Procedures for a Participating Municipality
201 Payment of fines and other assessments within the municipal court system is due at the
time assessed. If the individual cannot pay at that time, a record of the assessment
should be made. The record should contain the date of the assessment, the reason for the
assessment, the amount of the assessment, any amount paid against the assessment, and
the name, address, and phone number of the person assessed. After thirty (30) days, if
payment has not been received, a letter requesting payment should be mailed to the last
known address. If payment is not received after an additional thirty (30) days, a phone
call should be made. These fines and other assessments are determined to be delinquent
after ninety (90) days and may be turned over to a private attorney or private collection
agency or agent.
202 There shall be due to the municipality from any person whose delinquent payment is
collected under a contract executed as provided in Miss. Code Ann. Section 21 -17-1(6)
an amount, in addition to the delinquent payment, not to exceed twenty -five percent
(25%) of the delinquent payment for collections made within this state, and not to
exceed fifty percent (50%) of the delinquent payment for collections made outside of
this state.
203 The additional fees referred to in paragraph 202 above are not deposited into the
General Fund.
204 (Reserved)
35.I.08 revised effective December 21, 2024
Source: official text