Louisiana Revised Statutes Tit. 42, § 1124.1. Penalties; required reports; failure to file; timely and accurate filing

B. Whoever knowingly and willfully files a false report required by this Part, except for statements required by R.S. 42:1124, 1124.2, 1124.2.1, or 1124.3, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one thousand dollars nor more than ten thousand dollars or imprisoned in parish prison for not more than six months, or both. Any prosecution under this Subsection shall be tried before a jury of six persons, all of whom must concur to render a verdict.

C. “Knowingly and willfully” for purposes of this Section means conduct which could have been avoided through the exercise of due diligence.