TITLE 33. MUNICIPALITIES AND PARISHES
CHAPTER 6. TAXATION AND FISCAL AFFAIRS
PART II. LEVY AND COLLECTION OF TAXES

SUBPART D. ENFORCEMENT OF TAX

33:2845      Criminal penalty for evasion of sales tax

 Any person who willfully fails to file any sales tax return, report, or statement required to be filed by the provisions of any sales tax law or under any sales tax ordinance of any parish or political subdivision located within a single parish, or who willfully files or causes to be filed in any parish or any political subdivision located within a single parish, any false or fraudulent sales tax return, report or statement, or who willfully aids or abets another in the filing of such a false or fraudulent sales tax return, report or statement, relating to any sales tax or penalty or interest on sales tax due, or any portion thereof due pursuant to the provisions of any sales tax law or under any sales tax ordinance of any parish or any political subdivision located within a single parish, shall be fined not more than one thousand dollars or imprisoned for not more than one year, or both.

Added by Acts 1988, No. 433, §1.