Louisiana Revised Statutes Tit. 47, § 818.131. Commission of prohibited acts; misdemeanors; felonies; penalties

(1) Failure to maintain any record required by this Subpart.

(2) Making a tax-free sale or delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle.

(3) Making a false statement in a license application, return, invoice, statement, refund, or any other document required under this Subpart.

(4) Making a false statement in an application for a refund.

(5) Failure to make a required disclosure of the correct amount of compressed natural gas, liquefied natural gas, or liquefied petroleum gas sold or used in this state.

(6) Failure to file a new, replacement, larger, or additional surety bond as required under this Subpart.

(7) Interference with or refusal to permit seizures authorized by this Subpart.

(8) Operating a liquefied gas-propelled motor vehicle that is required to be licensed in this state, including a motor vehicle equipped with dual carburetion, and without displaying a multi-state fuels tax agreement decal.

(9) Refusal to permit the secretary or his designee or the Louisiana Liquefied Petroleum Gas Commission or its designee to measure or gauge the contents of or take samples from a storage tank or container on premises where compressed natural gas, liquefied natural gas, or liquefied petroleum gas is produced, processed, stored, sold, delivered, or used.

(10) Transporting compressed natural gas, liquefied natural gas, or liquefied petroleum gas under a false cargo manifest or shipping document, or transporting compressed natural gas, liquefied natural gas, or liquefied petroleum gas to a location without delivering a shipping document relating to that shipment.

B. (1) It shall be unlawful for any person to intentionally evade or circumvent the tax levied by this Subpart, or to assist any other person to intentionally evade or circumvent the tax levied by this Subpart. Intentional evasion or circumvention of the tax levied by this Subpart shall include any of the following:

(2) Whoever violates any of the provisions of this Subsection shall be fined not less than five thousand dollars nor more than the amount of taxes, including interest and penalties, lost to the state due to a violation of this Subsection, or shall be imprisoned, with or without hard labor, for not less than two nor more than ten years, or both.