Louisiana § RS 47:1038 - Certain acts declared misdemeanors; penalties; venue
Full text of Louisiana Louisiana Civil Code § RS 47:1038 — Certain acts declared misdemeanors; penalties; venue, with citation guidance and answers to common questions.
§ RS 47:1038. Certain acts declared misdemeanors; penalties; venue
It is unlawful for any corporation which is required to file a report or to pay any tax by this Part or by any regulation issued under its authority, or for any officer or agent of any such corporation:
(1) To fail, neglect, or refuse to keep such books of account and records as necessary to clearly show the gross receipts on which a tax is levied by this subchapter; or
(2) To fail, neglect or refuse to file any such report with the collector at the time and in the form required; or
(3) To make any false statement in any said report; or
(4) To make any false representation to the collector as to any corporation as to which a tax is levied by this Part.
Any person violating any provision of this Section shall be fined not more than five hundred dollars, or imprisoned for not more than six months, or both.
Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty not to exceed five hundred dollars for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.
The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the corporation, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1038
What does Louisiana Civil Code § RS 47:1038 cover?
Section RS 47:1038 ("Certain acts declared misdemeanors; penalties; venue") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:1038?
A common citation format is "Louisiana Civil Code § RS 47:1038" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:1038 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.