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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:818.45 - Engaging in business without a license; penalty
Universal Citation: LA Rev Stat § 47:818.45 (2018)
§818.45. Engaging in business without a license; penalty
A. Any person who engages in or does any business activity for which a license is required by this Chapter without having first obtained and subsequently retained such a valid license is subject to the following penalty:
(1) For the first violation, the amount is ten thousand dollars.
(2) For each subsequent violation, the penalty is multiplied by the sum of the current violation plus prior violations.
B. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
Acts 2005, No. 252, §1, eff. July 1, 2006.
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