In accordance with Mississippi Code of 1972, Section 25-3-45, anyone who knowingly and willfully violates any provisions of the law, is guilty of a misdemeanor. The penalty for conviction is loss of job or position held, a fine of not more than $250, and civil liability for the full amount of the expenses illegally received, allowed, or approved. The person receiving the reimbursement is also liable whether the violation was willful or not.