§ 3-3. Same—Delinquency penalties.

Latest version.

Failure of the wholesale dealer to collect and remit the tax levied, when due, or failure to pay the tax, when due, by a purchaser for the consumption in the parish, outside of the incorporated municipalities of the parish, shall, ipso facto, render each of them liable for the amount of taxes found to be due, together with a penalty of 20 percent of the amount of tax due, plus an additional amount of ten percent of the tax and penalty as attorney's fees if referred to an attorney for collection.

(Code 1969, § 3-3)

                    
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