Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.
R.S. 47:1641 active rs title
Criminal penalty for failing to account for state tax moneys ACTIVE
Actions
References
None.
Cited by
None.
History
- enactment Acts 1972, No. 366, §1