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The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in La. Rev. Stat. 47:103 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition, the penalties set forth in La. Rev. Stat. 47:1602 shall be invoked.  The penalties outlined in this Subpart shall not be applicable if said return is filed within ninety days of the final date for filing as provided in La. Rev. Stat. 47:103.

Added by Acts 1970, No. 454, §1.  Amended by Acts 1977, No. 527, §1; Acts 1997, No. 658, §2.