Terms Used In Louisiana Revised Statutes 38:3082

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10

A.  No person shall for the purpose of evading this part, or any rule, regulation, or order made thereunder:

(1)  Make or cause to be made any false entry or statement of fact in any report required to be made by this part or by any rule, regulation, or order made hereunder; or

(2)  Make or cause to be made any false entry or omit an entry in an account, record, or memorandum kept by any person in connection with the provisions of this part or of any rule, regulation, or order made thereunder; or

(3)  Remove out of the jurisdiction of the state, or destroy or mutilate, alter, or by any other means falsify any book, record or other paper, pertaining to the matters regulated by this part or by any rule, regulation, or order made thereunder.  

B.  Whoever violates this section shall be fined not more than five thousand dollars, or imprisoned not more than six months, or both.  

Added by Acts 1974, No. 678, §1.