La. Stat. tit. 26 § 374
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The secretary may waive any proceedings for the forfeiture of beverages of high alcoholic content or any part thereof, if he finds that the violation of the law for which the goods were seized was unintentional or without intention to defraud the state of its revenue. However, the offender shall first pay double the amount of tax to which the seized beverages are subject.
La. R.S. § 26:374