---
urn: urn:us-la:rs:47:1569
citation: "R.S. 47:1569"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 18 › Part III"
acts_citations:
---

# Collection by distraint and sale authorized

When any taxpayer fails to pay any tax, penalty and interest assessed, as provided in this Sub-title, the collector may proceed to enforce the collection thereof by distraint and sale.