2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.131. Commission of prohibited acts; misdemeanors; felonies; penalties

RS 47:818.131 - Commission of prohibited acts; misdemeanors; felonies; penalties
A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned for not more than two years, or both:
(1) Failure to maintain any record required by this Subpart.
(2) Making a tax-free sale or delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle.
(3) Making a false statement in a license application, return, invoice, statement, refund, or any other document required under this Subpart.
(4) Making a false statement in an application for a refund.
(5) Failure to make a required disclosure of the correct amount of compressed natural gas, liquefied natural gas, or liquefied petroleum gas sold or used in this state.
(6) Failure to file a new, replacement, larger, or additional surety bond as required under this Subpart.
(7) Interference with or refusal to permit seizures authorized by this Subpart.
(8) Operating a liquefied gas-propelled motor vehicle that is required to be licensed in this state, including a motor vehicle equipped with dual carburetion, and without displaying a multi-state fuels tax agreement decal.
(9) Refusal to permit the secretary or his designee or the Louisiana Liquefied Petroleum Gas Commission or its designee to measure or gauge the contents of or take samples from a storage tank or container on premises where compressed natural gas, liquefied natural gas, or liquefied petroleum gas is produced, processed, stored, sold, delivered, or used.
(10) Transporting compressed natural gas, liquefied natural gas, or liquefied petroleum gas under a false cargo manifest or shipping document, or transporting compressed natural gas, liquefied natural gas, or liquefied petroleum gas to a location without delivering a shipping document relating to that shipment.
B.(1) It shall be unlawful for any person to intentionally evade or circumvent the tax levied by this Subpart, or to assist any other person to intentionally evade or circumvent the tax levied by this Subpart. Intentional evasion or circumvention of the tax levied by this Subpart shall include any of the following:
(a) Altering, manipulating, replacing, or in any other manner tampering or interfering with, or causing to be altered, manipulated, replaced, tampered, or interfered with, a totalizer attached to compressed natural gas, liquefied natural gas, or liquefied petroleum gas to measure the dispensing of compressed natural gas, liquefied natural gas, or liquefied petroleum gas.
(b) Failing to pay compressed natural gas, liquefied natural gas, or liquefied petroleum gas taxes and diverting the tax proceeds for other purposes.
(c) Converting, or attempting to convert, compressed natural gas, liquefied natural gas, or liquefied petroleum gas tax proceeds by the licensee, or agent or representative of the licensee, for use by the licensee, or the agent or representative of the licensee, with the intent to defraud the state.
(d) Collecting of compressed natural gas, liquefied natural gas, or liquefied petroleum gas taxes when not authorized or licensed by the secretary to do so.
(e) Making a sale or delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the person knows, or should know, the tax is required to be collected, if at the time the sale is made the person does not hold a valid retail dealer's license.
(f) Importing compressed natural gas, liquefied natural gas, or liquefied petroleum gas into this state in contravention of this Subpart.
(g) Conspiring with any person or persons to engage in any act, plan, or scheme to defraud this state of compressed natural gas, liquefied natural gas, or liquefied petroleum gas tax proceeds.
(h) Concealing compressed natural gas, liquefied natural gas, or liquefied petroleum gas with the intent to engage in any conduct prohibited by this Subpart.
(i) Refusing to make sales of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on the volume-corrected basis prescribed by this Subpart.
(j) Failing to remit any tax levied pursuant to this Subpart to the secretary, if the person has added or represented that the tax was added to the sales price of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas and has collected the amount of the tax.
(2) Whoever violates any of the provisions of this Subsection shall be fined not less than five thousand dollars nor more than the amount of taxes, including interest and penalties, lost to the state due to a violation of this Subsection, or shall be imprisoned, with or without hard labor, for not less than two nor more than ten years, or both.
C. Each offense provided for in this Section shall be subject to a separate penalty.
Acts 2015, No. 147, §1, eff. July 1, 2015.