Louisiana Statutes
§ 47:107 — Failure to file; penalty
Louisiana·Title 47 Revenue and Taxation
The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in R.S. 47:103 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition, the penalties set forth in R.S. 47:1602 shall be invoked. The penalties outlined in this Subpart shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:103.
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Related
Louisiana State Bar Ass'n v. O'HALLORAN
412 So. 2d 523 (Supreme Court of Louisiana, 1982)
State v. Cinel
646 So. 2d 309 (Supreme Court of Louisiana, 1994)
State v. Terrell
352 So. 2d 220 (Supreme Court of Louisiana, 1977)
Legislative History
Added by Acts 1970, No. 454, §1. Amended by Acts 1977, No. 527, §1; Acts 1997, No. 658, §2.
Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returns