§ 10-537. Collection by state department of revenue and taxation of excise tax on malt beverages.

(a)

The excise tax of $1.50 per standard barrel of 31 gallons on malt beverages shall be collected by the secretary of the department of revenue and taxation, and the amount thereof collected and remitted by him to the department of finance in accordance with the provisions of R.S. 26:492.

(b)

If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or 20 percent on the amount of the tax if the period of delinquency is greater than ten days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.

(Code 1956, § 5-95)