Louisiana Revised Statutes Tit. 47, § 1451. Waiver of penalties

A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or any other provision of law, the state collector may waive or remit the whole or any part of any penalty provided for taxes administered by the state collector.

B. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review a waiver of penalties or any other discretionary functions of a local collector.

C. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review the state collector's discretionary functions related to penalties, including the denial of the waiver of any penalty due, provided that nothing in this Section shall constrain the board's jurisdiction in a matter pursuant to R.S. 47:1431 concerning whether a penalty is actually due under the relevant facts and applicable law.