Evidentiary burden

Miss. Code Ann. § 75-71-503, under Fraud and liabilities.

Miss. Code Ann. § 75-71-503

(a) Civil. In a civil action or administrative proceeding under this chapter, a person claiming an exemption, exception, preemption, or exclusion has the burden to prove the applicability of the claim.

(b) Criminal. In a criminal proceeding under this chapter, a person claiming an exemption, exception, preemption, or exclusion has the burden of going forward with evidence of the claim.