Can I be charged with a misdemeanor for any violation? Is there a penalty?


Yes, the following offenses are considered prohibited acts, subject to misdemeanor charges. If you are found guilty of a misdemeanor, and convicted, you will be fined not less than $1,000 nor more than $5,000 or imprisoned not more than two years, or both:
  1. Failure to maintain any record required by LA R.S. 47:818.1 et seq.
  2. Making a false statement in a license application, return, invoice, statement, or any other document required by the Department.
  3. Making a false statement in an application for a refund.
  4. Failure to make a required disclosure of the correct amount of gasoline or diesel fuel sold or used in this state.
  5. Failure to file a new, replacement, larger, or additional surety bond as required.
  6. Use, deliver, or sell any aviation fuel for use or intended for use in highway vehicles.
  7. Interference with or refusal to permit seizures.
  8. Deliver gasoline or diesel fuel from a transport vehicle to the fuel supply tank of a highway vehicle.
  9. Dispense or allow to be dispensed any gasoline on which tax levied has not been paid into the supply tank of a vehicle, watercraft, or aircraft.
  10. Dispense any diesel fuel on which tax levied has not been paid into the supply tank of a highway vehicle required to be licensed.
  11. Purchase gasoline or diesel fuel from an unlicensed Supplier, unlicensed Permissive Supplier, unlicensed Importer or unlicensed Distributor.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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