La. Revenue and Taxation § 47:818.124
Current with changes from the 2024 Legislative Session
Any person who engages in or performs any business activity for which a license is required by this Subpart without having first obtained and subsequently retained a valid license shall be subject to a penalty of ten thousand dollars for a first violation. For each subsequent violation, the penalty shall be determined by multiplying the penalty for the first violation by the total number of all violations. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
La. Revenue and Taxation § 47:818.124