§ 70-552. Distraint cost penalty.  


Latest version.
  • Whenever the director of the department of finance or his authorized agent uses the distraint procedure to enforce the collection of any charge, there shall be imposed with respect to the charge for the collection of which the distraint procedure is used, a specific penalty of $10.00 to compensate for the costs of the distraint procedure. This specific penalty shall be in addition to any penalty assessed as provided by law and shall be an obligation to be collected, and accounted for in the same manner as if it were part of the original amount due, and may be enforced either in a separate action or in the same action for the collection of the original amount due.

(Code 1956, § 1-16)

State law reference

Sale of distrained property, R.S. 47:1574.