§ 35-136. Delinquency.

In case of any failure to make a report or to make payment of license tax, as required by this article, ten (10) percent shall be added to the amount of tax due, and paid to the sheriff, along with the tax due, unless evidence to his satisfaction is submitted to him to show that such failure was due to some unforeseen or unavoidable reason other than mere neglect. If the delinquency be for more than thirty (30) days after the due date of the report or after the due date for payment of license taxes hereunder, neglect will be presumed and ten (10) percent shall be added without any discretion on the part of the sheriff. After the lapse of thirty (30) days, until the report is filed and the delinquent license paid, the sheriff shall revoke the authority of the delinquent taxpayer, and all of the taxpayer's agents, to do business in this parish, or to write contracts covering risks in the unincorporated areas of the parish.

(Code 1961, § 10-75)