Miss. Code Ann. § 45-12-17

There is hereby established in the State Treasury a special fund to be known as the “Cigarette Fire Safety Standard and Firefighter Protection Fund.” The fund shall consist of all certification fees paid under Section 45-12-7 and all monies recovered as penalties under Section 45-12-11 . The monies shall be deposited to the credit of the fund and shall, in addition to any other monies made available for such purpose, be used by the State Fire Marshal to defray costs incurred by the State Fire Marshal in fulfilling his duties under this chapter, and to support fire safety and prevention programs.