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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:337.82 - Criminal penalty for failing to account for local tax monies
Universal Citation: LA Rev Stat § 47:337.82 (2017)
§337.82. Criminal penalty for failing to account for local tax monies
Any person required under the local ordinance and this Chapter to collect, account for, or pay over any tax, penalty, or interest 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.
Acts 2003, No. 73, §1, eff. July 1, 2003.
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