Frequently Asked Questions
Under what circumstances can I be charged with a felony? Is there a penalty?
If you commit any of the following offenses, with the intent either to evade or circumvent the tax levied by LA R.S. 47:818.1 et seq. or to assist any other person in an effort to evade or circumvent the tax levied are considered prohibited acts and subject to felony charges. If you are found guilty and convicted, you will be fined not less than $5,000 nor more than an amount commensurate to the amount of tax combined with interest and penalties lost to the state due to those actions or imprisoned with or without hard labor for not less than two nor more than ten years, or both.
- Alter, manipulate, replace, or in any other manner tamper of interfere with, or cause to be altered, manipulated, replace, tampered, or interfered with, a totalizer attached to gasoline or diesel fuel pumps to measure the dispensing of gasoline or diesel fuel.
- Failure to pay gasoline or diesel fuel taxes and divert the tax proceeds for other purposes.
- As a licensee or the agent or representative of a licensee, convert or attempt to convert gasoline or diesel fuel tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud this state.
- Collect gasoline or diesel fuel taxes when not authorized or licensed by the secretary to do so.
- Import gasoline or diesel fuel into this state in contravention of LA R.S. 47:818.1 et seq.
- Conspire with any person or persons to engage in an act, plan, or scheme to defraud this state of gasoline or diesel fuel tax proceeds.
- Alter or attempt to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.
- Fail to remit to the secretary any tax levied, if the person has added or represented that the tax was added to the sales price of the gasoline or diesel fuel and has collected the amount of the tax.