Louisiana Statutes
§ 47:1641
Louisiana § 47:1641
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1641 is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1641 (2026).
Text
§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
Louisiana State Bar Ass'n v. O'HALLORAN
412 So. 2d 523 (Supreme Court of Louisiana, 1982)
State v. DeJesus
642 So. 2d 854 (Supreme Court of Louisiana, 1994)
State v. Main Motors, Inc.
383 So. 2d 327 (Supreme Court of Louisiana, 1980)
State ex rel. Board of Ethics for Elected Officials as the Supervisory Committee on Campaign Finance Disclosure v. Duke
658 So. 2d 1276 (Louisiana Court of Appeal, 1995)
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 returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:1641, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1641.