Louisiana Revised Statutes 47:858 – Certain acts declared felonies
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Terms Used In Louisiana Revised Statutes 47:858
- Collector: means the collector of revenue for the State of Louisiana or his duly authorized representatives. See Louisiana Revised Statutes 47:842
- Person: means any natural person, trustee, company, partnership, corporation or other legal entity. See Louisiana Revised Statutes 47:842
- sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 47:842
- Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the collector by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:842
Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years:
(1) To forge or counterfeit any stamp of the kind herein provided for.
(2) To use knowingly and intentionally any such forged or counterfeited stamp.
(3) To have in possession knowingly and intentionally any such forged or counterfeit stamp.
(4) For any person or persons other than the collector to sell tobacco tax stamps not affixed to tobacco, whether the said stamps be genuine or counterfeit.