La. Stat. tit. 14 § 354

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 14:354 - Fiduciaries, failure to file accounts in court; penalty
A. No administrator, tutor, executor, or other person holding fiduciary trusts shall neglect, fail, or refuse, after having been ordered by a court of competent jurisdiction, to file in the court where such trust is exercised, once between the first day of January and the thirty-first day of December of each calendar year, a full and complete account and statement of the trust.
B. Whoever violates this Section shall be fined not more than five hundred dollars and, in default of fine, imprisoned for not more than six months.

La. R.S. § 14:354

Acts 2014, No. 791, §7.
Amended by Acts 2014, No. 791,s. 7, eff. 8/1/2014.