§ 3-7. Civil penalty.

Latest version.

If a dealer in beverages of low and high alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:345, he shall be subject to a penalty of five (5) percent on the amount of the tax if the period of delinquency is ten (10) days or less or twenty (20) percent on the amount of the tax if the period of delinquency is greater than ten (10) days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten (10) percent of both the amount of the penalties and tax due.

(Ord. No. 10-2010-05, Att. A, 10-11-10)

State law reference

Similar provisions, R.S. 26:363.

                    
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