§ 150-614. Failure of dealer to collect a tax a misdemeanor.

Latest version.

Any dealer who shall fail, neglect or refuse to collect the tax as provided in this article, either by himself or through his agents or employees shall, in addition to the penalty of being liable for and paying the tax himself, be guilty of a misdemeanor and upon conviction shall be punished by a fine of not more than $100.00 or imprisonment of not more than 90 days or both in the discretion of the court.

(Code 1956, § 56-45)

State law reference

Similar provisions, R.S. 47:304(E).

                    
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