Failure to make proper reports or to keep accounts, records and memoranda properly is a misdemeanor.

Miss. Code Ann. § 77-7-263
in effect
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Any motor carrier, or any officer, agent, employee, or representative thereof, who shall wilfully fail and refuse to make a report to the commission as required by this chapter, or to keep accounts, records, and memoranda in the form and manner approved or prescribed by the commission, or who shall knowingly and wilfully, falsify, destroy, mutilate, or alter any such report, account, record, or memoranda, or who shall knowingly or wilfully file any false report, account, record, or memoranda, shall be deemed guilty of a misdemeanor and upon conviction thereof be subject for each offense to a fine of not less than one hundred ($100.00) dollars and not more than five thousand ($5,000.00) dollars.

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