§ 35-115. Failure to collect or pay tax.

Latest version.

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 Louisiana Revised Statute 26:345, he shall be subject to a penalty of five (5) percent on the amount of the tax if the period of delinquency is ten (10) days or less or twenty (20) percent on the amount of the tax if the period of delinquency is greater than ten (10) days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten (10) percent of both the amount of the penalties and tax due.

(Code 1961, § 3-26)

                    
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