La. Admin. Code tit. 42 § V-2023
Current through Register Vol. 50, No. 11, November 20, 2024
Section V-2023 - Reporting Requirements for License HoldersA. Each licensee shall file with the division a quarterly report signed by the member-in-charge or head of the organization as described in §1715 on forms prescribed and supplied by the division. The report shall also be signed by the person preparing the report. The report must be postmarked, or if hand-delivered, received in the division's office, no later than the last business day of the first month following the end of the quarter. Business days are defined as Monday through Friday, not including state holidays. Quarters are on a calendar year basis and begin and end as follows. 1. The first quarter begins January 1 and ends March 31.2. The second quarter begins April 1 and ends June 30.3. The third quarter begins July 1, and ends September 30.4. The fourth quarter begins October 1 and ends December 31.B. Reports must be completed in full compliance with Instructions supplied by the division. Incorrect, incomplete or unsigned reports will not be accepted and shall not be considered as a timely filed report. Reports must contain original signature(s) and be signed by the preparer. Any organization, whose license is suspended is still required to file a report for the reporting period during which the license was suspended.C. Licensees are required to file quarterly reports for all quarters for which gaming was scheduled, whether or not the licensee actually conducted any transactions.D. In addition to any other civil or criminal penalties, licensees which are late in filing these reports may be assessed a $100 late penalty for each quarterly report or reports not submitted timely after notice and opportunity for a hearing held in accordance with the Administrative Procedure Act. Repeated violations shall be cause for restriction, suspension, or revocation of said license.E. Licensees are responsible for securing the necessary report forms from the division. Failure to procure report forms shall not be cause for failing to report.La. Admin. Code tit. 42, § V-2023
Promulgated by the Department of Public Safety and Corrections, Office of State Police, Division of Charitable Gaming Control, LR 14:445 (July 1988).AUTHORITY NOTE: Promulgated in accordance with R.S. 33:486.1 et seq., R.S. 40:1485.1 et seq., and R.S. 33:4861.21.