Terms Used In Louisiana Revised Statutes 51:2399.6

  • Conviction: A judgement of guilt against a criminal defendant.
  • Employer: means a legal person who is engaged in a lawful enterprise not excluded by this Chapter that executes a contract with the department pursuant to the provisions of this Chapter and meets the following elements or elements substantially equivalent thereto:

    (b)  To qualify for a contract pursuant to this Chapter, employers must be a manufacturer, as defined by North American Industry Classification System (NAICS) codes 113310, 211, 213111, 541360, 311-339, 511-512, and 54171, as the employer's primary function. See Louisiana Revised Statutes 51:2399.2

  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10

A.  Any person making an application, claim for a tax credit, or any report, return, statement, or other instrument or providing any other information pursuant to the provisions of this Chapter who willfully makes a false or fraudulent application, claim, report, return, statement, invoice, or other instrument or who willfully provides any false or fraudulent information, any person who willfully aids or abets another in making such false or fraudulent application, claim, report, return, statement, invoice, or other instrument, or any person who willfully aids or abets another in providing any false or fraudulent information, shall be guilty, upon conviction, of a felony and shall be punished by the imposition of a fine of not less than one thousand dollars and not more than fifty thousand dollars, or imprisoned for not less than two years and not more than five years, or both.

B.  Any person convicted of a violation of this Section shall be liable for the repayment of all credits which were granted to the employer.  Interest shall be due on such credits at the rate of fifteen percent per annum.

Acts 2009, No. 447, §1.

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