Louisiana Revised Statutes Tit. 42, § 305. Annual report of defaulters; penalty

The State Auditor, the president of parish governing authorities, and the mayors of municipal corporations shall report annually to the governor, on or before the tenth day of November of each year, all persons who may be defaulters to the state, parish, or municipal corporations, with the amount of their defalcations.

Whoever fails or neglects to perform this duty shall forfeit the sum of five hundred dollars to be sued for and recovered in the name of the state by the district attorney.