Louisiana Revised Statutes Tit. 14, § 71.4. Homestead exemption fraud

A. It is unlawful for any person to intentionally claim more than one homestead exemption as provided for in Article VII, Section 20 of the Louisiana Constitution.

B. Any person who intentionally claims more than one homestead exemption shall be fined not more than five hundred dollars, imprisoned for not more than six months, or both.

C. In addition to the penalties provided in Subsection B of this Section, a person convicted of a violation of this Section shall be ordered to make full restitution to the state or local governmental subdivision which has suffered a financial loss as a result of the offense. If a person ordered to make restitution pursuant to this Section is found to be indigent and therefore unable to make restitution in full at the time of conviction, the court shall order a periodic payment plan consistent with the person's financial ability.

D. For the purposes of this Section, “person” means a natural or juridical person, including but not limited to a sole proprietorship, corporation, company, limited liability company, partnership, limited liability partnership, trust, incorporated or unincorporated association, or any other individual or entity.