La. R.S. 47:787 — Criminal penalty

Any person who shall import into this State for sale, use or consumption any gasoline or motor fuel, lubricating oil or kerosene, or shall use or consume, sell, offer for sale, hold in storage for sale, use or consumption within this state any gasoline or motor fuel, lubricating oil or kerosene without having paid the tax levied in Parts I, II, or III of this Chapter or furnished a bond guaranteeing the payment of such tax, or who shall fail to make any report required by those Parts or who shall violate any of the provisions of this Part shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than two years or both.