§ 35-32. Delinquent taxes.

(a)

If the amount of tax due by the dealer is not paid on or before the twentieth day of the month next following the month for which the tax is due, there shall be collected, with the tax, interest upon the unpaid amount, at the rate of twelve (12) percent per annum or fractional part thereof, to be computed from the first day of the month next following the month for which the tax is due until it is paid. If the term for which interest is to be charged exceeds four (4) years, the rate of interest for the period in excess of four (4) years shall be six (6) percent per annum.

(b)

If the taxpayer fails to file a return by the time it is due, there shall also be collected, in addition to any other penalties or interest, a specific penalty in the amount of five (5) percent of the tax, if the failure is for not more than thirty (30) days, with an additional five (5) percent for each additional thirty (30) days or fraction thereof during which if the failure continues, not to exceed twenty-five (25) percent of the tax in the aggregate. This penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.

(c)

If any matter is turned over to an attorney for collection, then there shall be an additional penalty of ten (10) percent of the aggregate amount of tax, penalty and interest, which penalty shall be payable to the attorney.

(d)

All penalties and interest imposed by this article shall be payable to and recoverable by the parish in the same manner as if they were part of the tax imposed. If the failure to pay the tax when due is explained to the satisfaction of the sheriff, he may remit or waive payment of the whole or any part of any penalty, but he may not remit or waive payment of any interest payment.

(Code 1961, § 16-15)