La. Revenue and Taxation § 47:877

Current with changes from the 2024 3rd Extraordinary Session

Section 47:877 - Penalties

A. Except as otherwise provided in this Section, a first violation of any provision of R.S. 47:872 shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of R.S. 47:872 shall be punishable by a fine of five thousand dollars or five times the retail value of the cigarettes involved, whichever is greater.

B. Any person who knowingly violates any provision of R.S. 47:872, shall for each such offense be fined ten thousand dollars or five times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five years, or both.

C. Any cigarettes sold or attempted to be sold in a delivery sale shall be forfeited to the state and destroyed.

La. Revenue and Taxation § 47:877

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.

Amended by Acts 2013, No. 221,s. 3, eff. 8/1/2013.

Acts 2003, No. 1128, §1, eff. 7/2/2003.