ACL-based inbound mirroring applies to extended-ACL rules that include the mirror keyword.
device# configure
device(config)# mac access-list extended mac_ac12
device(conf-macl-ext)# seq 5 permit host 0022.3333.4444 host 0022.3333.5555 mirror device(conf-macl-ext)# deny host 0022.3333.7777 host 0022.3333.6666 mirror
device(config)# interface ethernet 2/1 device(conf-if-eth-2/1)# mac access-group mac_acl2 in