Miss. Code Ann. § 47-5-119

Offenders, when received into a facility of the correctional system, shall be carefully searched. If money be found on the person of the offender, or received by him at any time, it shall be taken in charge by the commissioner and placed to the offender's credit and expended for the offender's benefit on his written order and under such restrictions as may be prescribed by law or the rules. If an offender with money charged to his credit shall die from any cause while in a facility of the correctional system or be discharged without claiming such money, the commissioner shall make every effort to give notice of such fact to the discharged offender or to the beneficiary or nearest-known relative, if any, of the deceased or discharged offender, and upon a valid claim presented shall pay out such money to such discharged offender, beneficiary or nearest relative. After two (2) years from the date of giving such notice, or a valid attempt to give such notice, or two (2) years after the death of such offender, if the beneficiary or nearest relative is unknown, if such money has not been validly claimed, the commissioner shall make an affidavit of such fact, which sums shall escheat to the correctional system special vocational training program fund to help in offender rehabilitation. Any officer or employee having charge of the offenders' money who misappropriates the same, or any part thereof, shall be deemed guilty of a felony, and upon conviction thereof shall be confined in the correctional system for a term of not more than five (5) years. All sums credited to the account of an offender who shall escape shall immediately, upon the offender's escape, escheat to the special vocational training program fund to help in offender rehabilitation.