The county depository shall not receive a jury or witness certificate nor a school warrant from any clerk, sheriff, or any county officer in settlement unless the officer make oath that he received the same in payment of taxes due the county, or that he paid the holder the full sum of its face value, without discount or abatement.
Oath required
Miss. Code Ann. § 19-13-47, under Contracts, Claims and Transaction of Business with Counties.
Miss. Code Ann. § 19-13-47