Louisiana Revised Statutes 3:1748 – Offenses; penalty for nonpayment of tax
Terms Used In Louisiana Revised Statutes 3:1748
- Handler: shall mean any person handling sweet potatoes in the primary channels of trade. See Louisiana Revised Statutes 3:1742
- Processor: shall mean any person, partnership, association, or corporation engaged in the canning, freezing, or dehydrating of sweet potatoes. See Louisiana Revised Statutes 3:1742
- Sweet potatoes: means all sweet potatoes of the grades as recommended by the United States Department of Agriculture and such other grades as may be promulgated by the Louisiana Sweet Potato Advertising and Development Commission;
(2) "Bushel" means 50 pounds of sweet potatoes whether such potatoes are in crates, sacks or other containers, or in bulk;
(3) "Shipper" means any person, partnership, association, or corporation, engaged in the packaging and shipping or either packaging or shipping, of sweet potatoes or transporting sweet potatoes whether as owner, agent, or otherwise;
(4) "Shipment" shall be deemed to take place when the sweet potatoes are loaded within the state in a railroad car, boat, truck or other conveyance in which sweet potatoes are to be transported;
(5) "Commission" means the Louisiana Sweet Potato Advertising and Development Commission. See Louisiana Revised Statutes 3:1742
Any handler, processor, or shipper of sweet potatoes who willfully evades the payment of the tax provided for in La. Rev. Stat. 3:455, or who violates any other provisions of this Part, shall be fined not more than five hundred dollars. If any shipper or processor fails to pay any tax due under the provisions of this Part within thirty days after the tax payment is due, he shall be liable to a penalty of twenty percent thereof, and the attorney general shall enforce payment of the tax and penalty by civil action against the shipper or processor for the amount of the tax and penalty.
Amended by Acts 1968, No. 434, §1; Acts 1975, No. 134, §1; Acts 2009, No. 24, §8C, eff. June 12, 2009.