---
urn: urn:us-la:rs:26:455
citation: "R.S. 26:455"
status: active
breadcrumb: "Title 26 › Chapter 2 › Part V"
acts_citations:
  - { year: 1987, number: 696, section: 1, effective_date: null, role: enactment }
---

# Collection of delinquency penalties

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.