Louisiana Revised Statutes Tit. 3, § 925. Criminal penalties; offenses

(1) To willfully make, or cause to be made, any false entry or statement of fact.

(2) To willfully make, or cause to be made, any false entry in any account, record, or memorandum required pursuant to this Part.

(3) To willfully neglect or fail to make full, true, and factual entries in any accounts, records, or memoranda required pursuant to this Part.

(4) To willfully remove out of the state's jurisdiction, or mutilate, alter, or by any other means falsify any documentary evidence required pursuant to this Part.

(5) To willfully refuse to submit to the commissioner or to his authorized agents, for the purpose of inspection and making copies, any documentary evidence required pursuant to this Part.