Violations of the provisions of this subsection shall be punished by a fine of not more than one hundred dollars, or by imprisonment for not more than thirty days, or both. A subsequent violation shall be punished by a fine of not more than five hundred dollars, or by imprisonment for not more than ninety days, or both.
If the violator is other than an individual, imprisonment shall be dispensed with and a double fine imposed.
La. Revenue and Taxation § 47:502.1