Louisiana Revised Statutes 47:859 – Certain acts declared misdemeanors
Terms Used In Louisiana Revised Statutes 47:859
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Cigars: includes any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco. See Louisiana Revised Statutes 47:842
- Collector: means the collector of revenue for the State of Louisiana or his duly authorized representatives. See Louisiana Revised Statutes 47:842
- Conviction: A judgement of guilt against a criminal defendant.
- 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.
- Dealer: includes every person who manufactures or purchases cigars, cigarettes or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. See Louisiana Revised Statutes 47:842
- 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.
- Person: means any natural person, trustee, company, partnership, corporation or other legal entity. See Louisiana Revised Statutes 47:842
- Place of business: as used in this Chapter means the place where the orders are received, or where the taxable articles are sold, or if sold upon a railroad train or on or from any other vehicle, the vehicle on which or from which the taxable articles are sold by the retail dealer. See Louisiana Revised Statutes 47:842
- Registered tobacco dealer: as used in this Chapter refers to wholesale dealers as defined in this Section. See Louisiana Revised Statutes 47:842
- Retail dealer: includes every dealer other than a wholesale dealer who sells or offers for sale cigars, cigarettes or smoking tobacco irrespective of quantity or the number of sales. See Louisiana Revised Statutes 47:842
- sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 47:842
- Smoking tobacco: includes granulated, plug cut, crimp cut, ready rubbed and any other kind and form of tobacco prepared in such manner as to be suitable for smoking in pipe or cigarette. See Louisiana Revised Statutes 47:842
- Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the collector by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:842
A. Each of the following acts is declared to be a misdemeanor punishable by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment for not longer than six months, or by both such fine and imprisonment at the discretion of the court, provided that in the event of a third conviction under this Section, a jail sentence of not less than six months shall be mandatory:
(1) To sell or offer for sale any of the articles herein taxed without first having procured a permit as a tobacco dealer pursuant to La. Rev. Stat. 26:908, in those cases where necessary; provided, nevertheless, that in the case of purchases of stocks in bulk, the purchaser may operate under the permit of the seller for ten days, pending the application for and the grant of a permit to such buyer, and that in case of the dissolution of a partnership by death, the surviving partner may operate under the permit of the partnership until the time of its expiration, and the heirs, legal representatives of deceased persons, receivers, or trustees in bankruptcy appointed by any competent authority may operate under the permit of the person, firm, corporation, or association of persons so succeeded in possession by such heirs, representatives, receivers, or trustees in bankruptcy.
(2) To sell, except as a registered tobacco dealer engaged in and selling in interstate commerce, any of the articles taxed herein without the stamp herein provided for first being affixed and cancelled as herein provided.
(3) To refuse or fail to keep any records, furnish any report, or furnish any bond required in this Chapter.
(4) To violate any lawful rule or regulation made and published by the collector hereunder.
(5) To use any stamp more than once, or to have in possession tobacco tax stamps that have been used.
(6) To remove, erase, alter or deface the cancellation mark or marks on any stamp, or to have in possession any stamp on which the cancellation mark has been removed, erased, altered or defaced.
(7) To refuse to allow, on demand, the collector or any officer or agent of the said collector to make a full inspection of any place of business where any of the articles herein taxed are sold or in any other wise to hinder or prevent such inspection.
(8) To use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the said collector or any agent of said collector in the enforcement of this Chapter, or to defraud this state of its revenue.
(9) For any dealer to have in possession in any place of business any of the articles herein taxed, unless the same shall have the proper stamps attached where required.
(10) For any retail dealer or his agents or employees to fail to produce on demand of the said collector all invoices of all cigars, cigarettes and smoking tobacco bought by him or received in his place of business within six months prior to said demand unless he can show by satisfactory proof that the nonproduction of said invoices was due to providential or other causes beyond his control.
(11) For any person to make, use, present or exhibit to the collector or any agent of the said collector any invoice of cigars, cigarettes and smoking tobacco which bears an untrue date or falsely states the nature or quantity of the goods therein invoiced.
(12) To receive in this state any shipment of taxable articles when the same are not stamped for the purpose and intention of violating the provisions of this Chapter and to avoid payment of the taxes.
(13) To violate any provision of this Chapter, in cases not specifically declared to be a felony by any other section of this chapter.
B. All agents, employees and others who aid, abet or otherwise participate in any wise in the violation of this Chapter or in any of the offenses hereunder punishable shall be guilty and punishable as principals to the same extent as any wholesale dealer or retail dealer violating the Chapter might be.
Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 2006, No. 108, §2, eff. July 1, 2006.