La. R.S. 47:818.124 — Engaging in business without a license; penalty

Any person who engages in or performs any business activity for which a license is
required by this Subpart without having first obtained and subsequently retained a valid
license shall be subject to a penalty of ten thousand dollars for a first violation. For each
subsequent violation, the penalty shall be determined by multiplying the penalty for the first
violation by the total number of all violations. Penalties prescribed under this Section shall
be assessed, collected, and paid in the same manner as the tax.