Louisiana Statutes
§ 47:818.36 — Unlawful use of tax collected; theft of funds
Louisiana § 47:818.36
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:818.36 (Unlawful use of tax collected; theft of funds) 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. § 47:818.36 (2026).
Text
Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this Chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom or appropriates the funds to their own use or to the use of any person not entitled thereto, shall be guilty of theft and subject to the provisions of R.S. 14:67.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 2005, No. 252, §1, eff. July 1, 2006.
Nearby Sections
15
§ 47:818.1
§ 47:818.1§ 47:818.11
§ 47:818.11§ 47:818.111
Taxes levied; rates; unit of measurement§ 47:818.112
Imposition of tax§ 47:818.113
Presumption of use; backup tax§ 47:818.114
Dealer's license; application procedure§ 47:818.115
Grounds for denial of a license§ 47:818.116
License revocation; cancellation§ 47:818.117
Bond requirements; amountsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:818.36, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A818.36.