{
  "urn": "urn:us-la:rs:26:455",
  "title_number": "26",
  "section_number": "455",
  "citation": "R.S. 26:455",
  "heading": "Collection of delinquency penalties",
  "text": "All money penalties, other than criminal penalties, imposed by this Chapter are payable to the secretary and shall be collected, remitted, and credited, as if they were part of the tax imposed.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "26",
      "name": "LIQUORS-ALCOHOLIC BEVERAGES"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "ALCOHOL BEVERAGE CONTROL AND TAXATION"
    },
    {
      "level": "part",
      "number": "V",
      "name": "ADMINISTRATION"
    }
  ],
  "breadcrumb": "Title 26 › Chapter 2 › Part V",
  "acts_citations": [
    {
      "act_year": 1987,
      "act_number": 696,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1987, No. 696, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84756",
  "website_law_id": 84756,
  "scrape_timestamp": "2026-05-22T22:16:15Z",
  "source_html_hash": "sha256:e5b4831d2fcb6dc19a8d5d5c1664387c499b3c00ad39123011bfdcd1e3ec7f38",
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}