La. R.S. 47:310 — Wholesalers and jobbers required to keep records

A. All wholesale dealers and jobbers in this state shall keep a record of all sales of
tangible personal property or digital products made in this state whether the sales be for cash
or on terms of credit. These records shall contain and include the name and address of the
purchaser, the date of the purchase, the article purchased, and the price at which the article
is sold to the purchaser. These records shall be kept until the taxes to which they relate have
prescribed and shall be open to the inspection of the secretary at all reasonable hours.
B. Whoever violates the provisions of this Section shall be fined not less than fifty
dollars nor more than two hundred dollars, or imprisoned for not less than ten days nor more
than thirty days, or both, for the first offense. For the second or each subsequent offense, the
penalty shall be double.
Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff.
Dec. 4, 2024.