Louisiana § 47:1604 Penalty for false or fraudulent return

Louisiana Statutes

§ 47:1604 — Penalty for false or fraudulent return

Louisiana·Title 47 Revenue and Taxation

§1604. Penalty for false or fraudulent return
When the taxpayer files a return that is false or fraudulent or grossly incorrect and the
circumstances indicate that the taxpayer had intent to defraud the state of any tax due under
this Subtitle, there shall be imposed, in addition to any other penalties provided, a specific
penalty of seventy-five percent of the tax found to be due. This specific penalty shall be an
obligation to be collected and accounted for in the same manner as if it were a part of the tax
due, and can be enforced either in a separate action or in the same action for the collection
of the tax.

Free access — add to your briefcase to read the full text and ask questions with AI

§1604. Penalty for false or fraudulent return
When the taxpayer files a return that is false or fraudulent or grossly incorrect and the
circumstances indicate that the taxpayer had intent to defraud the state of any tax due under
this Subtitle, there shall be imposed, in addition to any other penalties provided, a specific
penalty of seventy-five percent of the tax found to be due. This specific penalty shall be an
obligation to be collected and accounted for in the same manner as if it were a part of the tax
due, and can be enforced either in a separate action or in the same action for the collection
of the tax.

Louisiana § 47:1604 (Penalty for false or fraudulent return) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.