Louisiana § 47:642 Failure to file reports

Louisiana Statutes

§ 47:642 — Failure to file reports

Louisiana § 47:642

Title 47Revenue and Taxation

This text of Louisiana § 47:642 (Failure to file reports) 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. § 47:642 (2026).

Text

A.If any person, whether the person be a severer or purchaser, fails to make a report of the gross production and value of its natural products upon which the severance tax is herein levied within the time and in the manner prescribed, there shall be imposed upon that person a specific penalty of two hundred fifty dollars for each reporting period, in addition to any other penalties provided.

B.The imposition of the penalty imposed in this Section shall not be construed as releasing the severer or purchaser from paying to the secretary the amount of tax that may be owed, deducted, or withheld by that person under this Part.

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A. If any person, whether the person be a severer or purchaser, fails to make a report of the gross production and value of its natural products upon which the severance tax is herein levied within the time and in the manner prescribed, there shall be imposed upon that person a specific penalty of two hundred fifty dollars for each reporting period, in addition to any other penalties provided.
B. The imposition of the penalty imposed in this Section shall not be construed as releasing the severer or purchaser from paying to the secretary the amount of tax that may be owed, deducted, or withheld by that person under this Part.