---
urn: urn:us-la:rs:30:2253
citation: "R.S. 30:2253"
status: active
breadcrumb: "Title 30 › Subtitle II › Chapter 11"
acts_citations:
  - { year: 1984, number: 8, section: 1, effective_date: 1984-03-27, role: enactment }
  - { year: 1997, number: 658, section: 2, effective_date: null, role: amendment }
---

# Delinquency penalty

Failure to pay the tax due to the secretary of the Department of Revenue on January 1, 1985, shall result in the imposition of a penalty of twenty-five percent of the tax due hereunder in addition to interest as provided by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.