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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1641 - Criminal penalty for failing to account for state tax moneys
Universal Citation: LA Rev Stat § 47:1641 (2017)
PART VI. CRIMINAL PENALTIES
§1641. Criminal penalty for failing to account for state tax moneys
Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.
Amended by Acts 1972, No. 366, §1.
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