La. Revenue and Taxation § 47:818.59

Current with changes from the 2024 Legislative Session

Section 47:818.59 - Commission of prohibited acts; penalties

A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned not more than two years, or both:

(1) Fails to maintain any record required by this Subpart.

(2) Makes a false statement in a license application, return, invoice, statement, or any other document required under this Subpart.

(3) Makes a false statement in an application for a refund.

(4) Fails to make a required disclosure of the correct amount of gasoline or diesel fuel sold or used in this state.

(5) Fails to file a new, replacement, larger, or additional surety bond as required under this Subpart.

(6) Uses, delivers, or sells any aviation fuel for use or intended for use in highway vehicles.

(7) Interferes with or refuses to permit seizures authorized by this Subpart.

(8) Delivers gasoline or diesel fuel from a transport vehicle to the fuel supply tank of a highway vehicle.

(9) Dispenses or allows to be dispensed into the supply tank of a vehicle, watercraft, or aircraft any gasoline on which tax levied by this Subpart has not been paid.

(10) Dispenses into the supply tank of a highway vehicle required to be licensed any diesel fuel on which tax levied by this Subpart has not been paid.

(11) Purchases gasoline or diesel fuel from an unlicensed supplier, unlicensed permissive supplier, unlicensed importer, or unlicensed distributor.

B. Any person who commits any of the following offenses with the intent either to evade or circumvent the tax levied by this Subpart or to assist any other person in efforts to evade or circumvent the tax levied by this Subpart is guilty of a felony, and upon conviction thereof, shall be fined not less than five thousand dollars nor more than an amount commensurate to the amount of tax combined with interest and penalties lost to the state due to said actions or imprisoned with or without hard labor for not less than two nor more than ten years, or both:

(1) Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered, or interfered with, a totalizer attached to gasoline or diesel fuel pumps to measure the dispensing of gasoline or diesel fuel.

(2) Fails to pay gasoline or diesel fuel taxes and diverts the tax proceeds for other purposes.

(3) As a licensee or the agent or representative of a licensee, converts or attempts to convert gasoline or diesel fuel tax proceeds for the use of the licensee or the licensee's agent or representative, with the intent to defraud this state.

(4) Collects gasoline or diesel fuel taxes when not authorized or licensed by the secretary to do so.

(5) Imports gasoline or diesel fuel into this state in contravention of this Subpart.

(6) Conspires with any person or persons to engage in an act, plan, or scheme to defraud this state of gasoline or diesel fuel tax proceeds.

(7) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.

(8) Fails to remit to the secretary any tax levied pursuant to this Subpart, if the person has added or represented that the tax was added to the sales price of the gasoline or diesel fuel and has collected the amount of the tax.

C. Each offense is subject to a separate penalty.

La. Revenue and Taxation § 47:818.59

Acts 2005, No. 252, §1, eff. July 1, 2006.

Acts 2005, No. 252, §1, eff. 7/1/2006.