La. Revenue and Taxation § 47:846
Current with operative changes from the 2024 Third Special Legislative Session
The secretary, after notice and opportunity to be heard under regulations to be made by him, shall have jurisdiction, power, and authority to revoke or suspend any existing license or permit of any tobacco dealer and to fine a permittee as provided in R.S. 47:859 and 864 for violation of this law or for willful or persistent violation of regulations made under this law, such fine to be assessed and collected by the secretary as other taxes levied by this Chapter. No new license or permit shall be issued to anyone whose license or permit has been revoked.
La. Revenue and Taxation § 47:846