It shall be lawful to produce native spirit or craft spirit in the State of Mississippi and to sell such native spirit or craft spirit within or without this state. Native spirit or craft spirit shall be subject to the gallonage excise tax levied by Section 67-11-11.
The production of native spirit or craft spirit is hereby declared, under the laws of this state, to be a privilege and, as such, shall be subject to the privilege license tax levied by Section 67-11-11.