La. R.S. 47:818.129 — Unlawful importing, transportation, delivery, storage, or sale of compressed

natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce
assessment
A. Upon the discovery of any compressed natural gas, liquefied natural gas, or
liquefied petroleum gas illegally imported into or illegally transported, delivered, stored, or
sold within this state, the secretary shall order the tank or other storage receptacle in which
the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located to be
seized and locked or sealed until the tax, interest, and penalties levied or imposed in
accordance with the provisions of this Subpart are assessed and paid.
B. If the tax is not paid within thirty days of the assessment, the secretary may, in
addition to other remedies authorized in this Subpart, sell the compressed natural gas,
liquefied natural gas, or liquefied petroleum gas and use the proceeds of the sale to satisfy
the assessment due. Any funds collected from the sale that exceed the assessment and costs
of the sale shall be returned to the owner of the compressed natural gas, liquefied natural gas,
or liquefied petroleum gas.
C. All compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and
any property, corporeal or incorporeal, found on the person or in any vehicle that the person
is using, including the vehicle itself, to aid in the transportation or sale of illegally
transported, delivered, stored, sold, imported, or acquired compressed natural gas, liquefied
natural gas, or liquefied petroleum gas, and any property found in the immediate vicinity of
any place where the illegally transported, delivered, stored, sold, imported, or acquired
compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located, including
motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or
sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall be
subject to seizure, forfeiture, and sale by the secretary in the manner provided for in this
Subpart.