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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:538 - Jurisdiction
Universal Citation: LA Rev Stat § 47:538 (2018)
§538. Jurisdiction
Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.
Amended by Acts 1958, No. 435, §1.
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