La. Revenue and Taxation § 47:818.36
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this Chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom or appropriates the funds to their own use or to the use of any person not entitled thereto, shall be guilty of theft and subject to the provisions of R.S. 14:67.
La. Revenue and Taxation § 47:818.36