§ 77-7-261. Reports of carriers; accounts, books and memoranda; inspections

The commission is hereby authorized to require annual, periodical, or special reports from all motor carriers except those exempted in this chapter, to prescribe the manner and form in which such reports shall be made, and to require from such carriers specific answers to all questions upon which the commission may deem information to be […]

§ 77-7-263. Failure to make proper reports or to keep accounts, records and memoranda properly is a misdemeanor

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, […]