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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:858

Certain acts declared felonies

Official textlegis.la.gov

Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years:

# (1)

To forge or counterfeit any stamp of the kind herein provided for.

# (2)

To use knowingly and intentionally any such forged or counterfeited stamp.

# (3)

To have in possession knowingly and intentionally any such forged or counterfeit stamp.

# (4)

For any person or persons other than the collector to sell tobacco tax stamps not affixed to tobacco, whether the said stamps be genuine or counterfeit.

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In this chapter (31 sections)
  1. 47:841 · Imposition of tax
  2. 47:841.1 · Tobacco Tax Health Care Fund
  3. 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020
  4. 47:842 · Definitions
  5. 47:843 · Use of stamps or meter impression required; limitations
  6. 47:844 · Dealer permits
  7. 47:845 · Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975
  8. 47:846 · Secretary's authority to revoke license or permits
  9. 47:847 · Dealers required to affix stamps
  10. 47:848 · Tobacco dealers required to furnish bond; waiver
  11. 47:849 · Interstate business of tobacco dealers
  12. 47:850 · Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
  13. 47:851 · Monthly reports required; dealers receiving unstamped…
  14. 47:852 · Dealers required to furnish duplicate invoices
  15. 47:853 · Examination of invoices and determination of tax by secretary
  16. 47:854 · Declaration of intent and purpose of Chapter
  17. 47:855 · Exemption from tax
  18. 47:856 · Enforcement by collector
  19. 47:857 · Refunds
  20. 47:858 · Certain acts declared felonies
  21. 47:859 · Certain acts declared misdemeanors
  22. 47:860 · Collector authorized to search and seize
  23. 47:861 · Intrastate transportation of unstamped articles prohibited
  24. 47:862 · Importation of unstamped articles, except by common carrier,…
  25. 47:863 · Procedure for seizure, forfeiture, and sale of vehicles used…
  26. 47:864 · Affixing stamps; penalty; compromises
  27. 47:865 · Seizure and forfeiture of unstamped taxable articles
  28. 47:866 · Release of seized property in certain cases
  29. 47:867 · Collector authorized to waive forfeiture proceedings in…
  30. 47:868 · Regulations of metered machines or devices
  31. 47:869 · Disposition of collections
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