Terms Used In Louisiana Revised Statutes 40:1633

  • 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.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, association, joint venture, partnership, corporation, limited liability company, political subdivision, municipality, or public or private organization of any character, including any agency, department, board, bureau, office, commission, district, corporation, and quasi-public corporation of the federal, state, municipal, or local government. See Louisiana Revised Statutes 40:1615

A.  A manufacturer, who knowingly sells or offers to sell cigarettes, in violation of this Act*, shall be subject to a civil penalty not to exceed one hundred dollars for each pack of such cigarettes sold or offered for sale, provided that in no case shall the penalty against any such person or entity exceed fifty thousand dollars during any thirty-day period.

B.  In addition to any penalty prescribed by law, any corporation, partnership, sole proprietor, limited partnership, or association engaged in the manufacture of cigarettes that knowingly makes a false certification pursuant to La. Rev. Stat. 40:1629 shall be subject to a civil penalty not less than twenty-five thousand dollars and not to exceed one hundred thousand dollars for each such false certification.

C.  Any person violating any other provision of this Act shall be subject to a civil penalty for a first offense not to exceed one thousand dollars.  The penalty for any subsequent violation shall not exceed five thousand dollars.

Acts 2007, No. 409, §1, eff. Aug. 31, 2009.

*Acts 2007, No. 409