Usufruct
R.S. 47:107

Failure to file; penalty ACTIVE

The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in R.S. 47:103 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition, the penalties set forth in R.S. 47:1602 shall be invoked. The penalties outlined in this Subpart shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:103.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 1970, No. 454, §1
  • amendment Acts 1977, No. 527, §1
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:107

Bluebook
La. Rev. Stat. Ann. § 47:107 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-107
BibTeX
@misc{larevstat-47-107,
  title        = {La. Rev. Stat. Ann. § 47:107},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-107},
  note         = {Snapshot 2026-05-22}
}