La. R.S. 47:864 — Affixing stamps; penalty; compromises

A. Penalty.
(1) Any dealer required by this Chapter to affix the stamps who fails
to properly affix or cancel such stamps within the time limit prescribed by law
shall, in addition to the taxable articles being subject to seizure, be required to
pay as a part of the tax imposed hereunder a penalty for a first offense of one
dollar per article; for a second offense, five dollars per article; and for a third
offense, ten dollars per article. For any offenses in excess of three, the fine
will be not less than twenty dollars per article nor more than one hundred
dollars per article to be assessed and collected by the secretary as other taxes
levied by this Chapter are collected.
(2) Any dealer who affixes stamps to cigarettes in violation of R.S.
47:843(D)(2) shall be subject to the same penalties as provided in Paragraph
(1) of this Subsection.
B. Subsequent offenses. For purposes of determining second and third
or more offenses, any offenses occurring within a five-year period of each
other will be considered additional offenses for purposes of this Chapter.
C. Compromises. The collector may compromise in a civil case arising
under the provisions of this Chapter and any collections made by him on such
compromises shall be handled in the same manner as the collections of the tax
are handled. When any case is compromised, the collector shall keep a
complete record of the transaction on file in his office.
Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 1999, No.
304, §1, eff. July 1, 1999.