Sales tax liability; revise method of collecting from public officers or employees.

HB 491 revises Mississippi's sales tax collection process for public employees and officers by removing a rule that withheld salary until unpaid sales tax was paid. Instead, the Department of Revenue can now pursue standard tax collection remedies, including garnishing up to 25% of an employee's salary or the outstanding tax debt, whichever is smaller. This change directly affects state and local government workers who fail to pay required sales tax. The bill also updates related laws to align with these new collection procedures.