La. R.S. 47:1641

Criminal penalty for failing to account for state tax moneys

Known as the Louisiana Tax Credit Registry Act

The act spans §§ 47–47 (151 sections).

Amended by Acts 1972, No. 366, §1.

PART VI. CRIMINAL PENALTIES

§1641. Criminal penalty for failing to account for state tax moneys

Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, 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.

Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.