Assertion :Second Ionization energy of Mg is greater than that of its first Ionization energy. Reason: Its difficult to make a charged species more charged by subsequent ionization.
Magnesium has a total of 2 electrons in its most outer sub-shell, they "feel" an attraction to the nucleus where the positive charges are,that attractive force is "pulling" on the 2 (3s) electrons. When Magnesium ionizes to Mg+ (from 3s2 to 3s1) not the attractive force is stronger on that 1 electron. So for every electron that is removed, the next electron requires more energy in order for that electron to be removed.