La. Revenue and Taxation § 47:861
Current with changes from the 2024 legislative session, Chs. 3, 6-496, effective on or before 7/1/2024
The transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle or other means of transportation of any article on which the tax is levied by this Chapter, upon which article the tax as levied by this Chapter has not been paid, is prohibited, and the automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any such article shall be subject to seizure by the collector and forfeiture and sale in the manner hereinafter provided.
La. Revenue and Taxation § 47:861