Louisiana Revised Statutes 14:357 – Candies, selling without payment of license tax; penalty
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Louisiana Revised Statutes 14:357
- 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.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
A. No manufacturer of candies or sweets or transient vendor selling candies or sweets shall consign to or leave any candies or manufactured sweets on consignment with any person, firm, or corporation, other than schools, churches, religious societies, and civil organizations, who has not paid the privilege or license tax required by law in order to obtain a license to sell and dispose of the articles.
B. Whoever violates this Section, for the first offense, shall be fined not more than one hundred dollars, and for the second offense, not more than five hundred dollars.
Acts 2014, No. 791, §7.