Louisiana § 47:337.82 Criminal penalty for failing to account for local tax monies

Louisiana Statutes

§ 47:337.82 — Criminal penalty for failing to account for local tax monies

Louisiana § 47:337.82

Title 47Revenue and Taxation

This text of Louisiana § 47:337.82 (Criminal penalty for failing to account for local tax monies) 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. § 47:337.82 (2026).

Text

Any person required under the local ordinance and this Chapter to collect, account for, or pay over any tax, penalty, or interest 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.

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Any person required under the local ordinance and this Chapter to collect, account for, or pay over any tax, penalty, or interest 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.