Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1641
Criminal penalty for failing to account for state tax moneys
Official textlegis.la.gov
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.
Source: view the official text
In this chapter (13 sections)
- 47:1641 · Criminal penalty for failing to account for state tax moneys
- 47:1641.1 · Automated sales suppression devices; definitions; penalties
- 47:1642 · Criminal penalty for evasion of tax
- 47:1643 · Running of time limitations
- 47:1671 · Authority to sign certain documents; validity; conclusive…
- 47:1672 · Payment of taxes by receivers, referees, trustees or…
- 47:1673 · Application of provisions of this Chapter
- 47:1674 · Exemption from claim for taxes on retirement benefits by…
- 47:1675 · General administrative provisions for credits against income…
- 47:1676 · Debt recovery
- 47:1677 · Financial institution data match
- 47:1678 · Tax clearances; resale certificates; certain procurement…
- 47:1679 · Paid preparers; required information on returns, reports,…