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If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in La. Rev. Stat. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or twenty percent on the amount of the tax if the period of delinquency is greater than ten days.  If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.  

Amended by Acts 1968, No. 175, §2; Acts 1987, No. 696, §1.