La. Revenue and Taxation § 47:1641
Current with operative changes from the 2024 Third Special Legislative Session
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.
La. Revenue and Taxation § 47:1641