Louisiana Revised Statutes Tit. 51, § 5. Accounts of sales; contents; penalty

Any factor, broker, commission merchant, middleman, or other person acting as a commission merchant who undertakes the sale for another of any goods, wares, merchandise, sugar, cotton, rice, or other agricultural produce, shall embody in all accounts of sales the address, dates and name of the person to whom sold, and shall render a correct account of sales within fifteen days of the date of sale of the whole or any portion of the goods.

Whoever violates this Section shall be fined not more than one thousand dollars nor less than five hundred dollars, or imprisoned for not more than twelve months nor less than six months, or both.