All money penalties, other than criminal penalties, imposed by this Chapter are payable to the secretary and shall be collected, remitted, and credited, as if they were part of the tax imposed.
La. R.S. 26:455
Collection of delinquency penalties
Known as the The Alcoholic Beverage Control Law
The act spans §§ 26-1 to 26-99.1 (176 sections).
Acts 1987, No. 696, §1.
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.