New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article VI. SALES AND USE TAX |
Division 5. COLLECTION |
§ 150-622. False or fraudulent return; punishment.
Latest version.
Any dealer or other person on behalf of such dealer signing and filing a return subsequently found to be grossly incorrect, false or fraudulent shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than $100.00 or imprisonment for not more than 90 days or both, in the discretion of the court.
(Code 1956, § 56-52)