Terms Used In Louisiana Revised Statutes 49:465

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.  Members of the Public Service Commission and the Louisiana Tax Commission shall not appear, or plead in any court of the state in any capacity for or against any corporation subject to the jurisdiction of their respective boards, nor shall they appear or represent claimants or litigants in any capacity whatsoever, directly or indirectly, in any cause to which any corporation subject to the jurisdiction of their boards is a party.  

B.  Any person who violates the provisions of this Section shall be imprisoned not less than six months not more than twelve months and fined not less than one hundred dollars nor more than five hundred dollars.