Louisiana Statutes
§ 47:1641
Louisiana·Title 47 Revenue and Taxation
§1641. Criminal penalty for failing to account for state tax moneys
Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.
Amended by Acts 1972, No. 366, §1.
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Related
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412 So. 2d 523 (Supreme Court of Louisiana, 1982)
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383 So. 2d 327 (Supreme Court of Louisiana, 1980)
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Nearby Sections
15
§ 47:1601
§ 47:1601§ 47:1604.1
Accuracy-related penalty§ 47:1605
Examination and hearing costs§ 47:1606
Distraint cost penalty§ 47:1607
Interest on erroneous refunds§ 47:162
Fiduciary returns