2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:877 Penalties

§877.  Penalties

A.  Except as otherwise provided in this Section, a first violation of any provision of this Chapter shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater.  A second or subsequent violation of any provision of this Chapter shall be punishable by a fine of five thousand dollars or five times the retail value of the cigarettes involved, whichever is greater.

B.  Any person who knowingly violates any provision of this Chapter, shall for each such offense, be fined ten thousand dollars or five times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five years, or both.

C.  Any person failing to collect or remit to the secretary any tax required in connection with a delivery sale shall be assessed, in addition to any other penalty, a penalty of five times the retail value of the cigarettes involved.

D.  Forfeiture.

(1)  Any cigarettes sold or attempted to be sold in a delivery sale that do not meet requirements of this Chapter shall be forfeited to the state and destroyed.

(2)  All fixtures, equipment, and all other materials and personal property on the premises of any person who, with the intent to defraud the state, violates any of the requirements of this Chapter, shall be forfeited to the state.

Acts 2003, No. 1128, §1, eff. July 2, 2003.