The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section 27-65-42.Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1972, ch. 405, § 1, eff. 6/26/1972.
Mississippi Legal Code