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Terms Used In Louisiana Revised Statutes 51:7

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.

Whoever refuses to submit any books, records, other papers, or documents to inspection as required by La. Rev. Stat. 51:6 shall be imprisoned not less than thirty nor more than one hundred and twenty days, and if the offender refuses to submit the books, records, other papers, or documents at the instance of, or on the authority and direction of, any firm, partnership, corporation or association, such firm, partnership, corporation or association shall be fined not less than one hundred dollars nor more than five hundred dollars, notwithstanding the punishment imposed upon the individual.