It is unlawful for any corporation which is required to file a report or to pay any tax by this Part or by any regulation issued under its authority, or for any officer or agent of any such corporation:

(1)  To fail, neglect, or refuse to keep such books of account and records as necessary to clearly show the gross receipts on which a tax is levied by this subchapter; or

(2)  To fail, neglect or refuse to file any such report with the collector at the time and in the form required; or

(3)  To make any false statement in any said report; or

(4)  To make any false representation to the collector as to any corporation as to which a tax is levied by this Part.  

Any person violating any provision of this Section shall be fined not more than five hundred dollars, or imprisoned for not more than six months, or both.  

Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty not to exceed five hundred dollars for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.

The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the corporation, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.