{
  "urn": "urn:us-la:rs:47:538",
  "title_number": "47",
  "section_number": "538",
  "citation": "R.S. 47:538",
  "heading": "Jurisdiction",
  "text": "Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "VEHICLE REGISTRATION LICENSE TAX"
    },
    {
      "level": "part",
      "number": "IV",
      "name": "ADMINISTRATIVE PROVISIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 4 › Part IV",
  "acts_citations": [
    {
      "act_year": 1958,
      "act_number": 435,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1958, No. 435, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102342",
  "website_law_id": 102342,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:349caffba12c98635254c9b092655bdd2e447618a521939c0fd2051075da5650",
  "schema_version": "1.0.0"
}