Miss. Code Ann. § 63-21-13

(1) The tax collector of each of the several counties in this state shall by virtue of his office be a designated agent of the Department of Revenue. Such tax collectors may perform their duties under this chapter either personally or through any of their deputies.

(2) Every licensed dealer as defined in this chapter including wholesale dealers, shall be a designated agent of the Department of Revenue. Such dealers may perform their duties under this chapter either personally or through any of their officers or employees. Such dealers or persons shall enter into a bond with a surety company authorized to do business in this state as surety thereon, payable to the State of Mississippi in a sum to be determined by the department, but in no case to be less than Fifteen Thousand Dollars ($15,000.00), conditioned for the faithful performance of their duties under this chapter.

(3) The Department of Revenue may appoint persons other than licensed dealers as its designated agents, provided that such appointees shall enter into a bond with a surety company authorized to do business in this state as surety thereon, payable to the State of Mississippi in a sum to be determined by the commission, but in no case to be less than Five Thousand Dollars ($5,000.00), conditioned for the faithful performance of their duties under this chapter.