Miss. Code Ann. § 43-13-203

As used in this article: (a) “Benefit” means the receipt of money, goods, services or anything of pecuniary value. (b) “False statement” or “false representation” means a statement or representation knowingly and wilfully made by a person knowing of the falsity of the statement or representation. (c) “Knowing” and “knowingly” means that a person is aware of the nature of his conduct and that such conduct is substantially certain to cause the intended result. (d) “Medicaid benefit” means a benefit paid or payable under the Medicaid program established under Section 43-13-101 et seq. (e) “Person” means an individual, corporation, unincorporated association, partnership or other form of business association.