Louisiana Revised Statutes Tit. 38, § 420. Collection by sheriffs and deputies; returns of deputies

The sheriff is prohibited from entrusting the collection of the produce tax to any person who is not sworn as a deputy sheriff. Any sheriff violating this Section shall be fined not less than twenty-five dollars nor more than one hundred dollars. Deputy sheriffs charged with the collection of the produce special assessment or forced contribution shall make written returns at the end of each month showing the names of persons from whom and the description of articles on which the special assessment or forced contribution has been collected, the amount of tax collected from each person, the dates of collection, by what carrier the produce has been shipped, and the date of shipment. The returns shall be sworn to and shall be kept by the sheriff.