Louisiana § 26:358 Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax

Louisiana Statutes

§ 26:358 — Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax

Louisiana·Title 26 Liquors - Alcoholic Beverages

If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or twenty percent on the amount of the tax if the period of delinquency is greater than ten days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.

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If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or twenty percent on the amount of the tax if the period of delinquency is greater than ten days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.

Louisiana § 26:358 (Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.