Louisiana Statutes
§ 47:818.45 — Engaging in business without a license; penalty
Louisiana § 47:818.45
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:818.45 (Engaging in business without a license; penalty) 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. § 47:818.45 (2026).
Text
A. Any person who engages in or does any business activity for which a license is required by this Chapter without having first obtained and subsequently retained such a valid license is subject to the following penalty:
(1)For the first violation, the amount is ten thousand dollars.
(2)For each subsequent violation, the penalty is multiplied by the sum of the current violation plus prior violations.
B. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
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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 § 47:818.45, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A818.45.