Mississippi’s tax amnesty program will run from September 1, 2004 through December 31, 2004 and applies to all state taxes, except required estimated income tax payments and taxes which have already been assessed by the State Tax Commission. Participating individuals and corporations who have not paid taxes in the period of January 1, 1999 through December 31, 2004, or who have filed inaccurate returns, will not be subject to penalties or criminal prosecution. In addition, if the tax has not been collected, interest may be waived. The program will not be available to individuals and businesses already being investigated for tax-related issues. Anyone eligible for the amnesty program who fails to pay taxes due during the amnesty program will face fines of up to $100,000 for individuals and $500,000 for corporations and/or may face jail time up to five years. More information and the amnesty application is available at http://www.mstc.state.ms.us/amnesty.htm. (Mississippi Tax Amnesty Program Questions and Answers, July 1, 2004)