Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:119
Criminal penalties
# A.
Fraudulent statement or failure to make statement to employees. Any person required under the provisions of Section 112(L) to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 112(L), or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
# B.
Fraudulent withholding exemption certificate or failure to supply information. Any individual required to supply information to his employer under Section 112G, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 112(G), shall, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.
Source: view the official text
In this chapter (17 sections)
- 47:111 · Definitions
- 47:112 · Income tax withheld at source
- 47:112.1 · Agreements for withholding with United States government
- 47:112.2 · Mobile workforce employer exemption from withholding and…
- 47:113 · Liability of employer
- 47:114 · Returns and payment of tax
- 47:114.1 · Annual information return of service recipient
- 47:115 · Refunds and credits
- 47:116 · Declarations of estimated income tax by individuals
- 47:117 · Time for filing declarations of estimated income tax by…
- 47:117.1 · Payment of installments of estimated income tax by…
- 47:118 · Failure by individual to pay estimated income tax; penalty
- 47:119 · Criminal penalties
- 47:120 · Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006
- 47:120.1 · Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006
- 47:120.2 · Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006
- 47:120.3 · Refunds and credits