§ 12-62. Delinquency; penalties, revocation of license.
Latest version.
In case of any failure to make a report or to make payment of license tax as required
by this article, a penalty of five percent if one to 30 days late, of ten percent
if 31 to 60 days late, of 15 percent if 61 to 90 days late, of 20 percent if 91 to
120 days late, or of 25 percent if more than 120 days late, shall be added to the
amount of tax due, and paid to the parish commission along with the tax due, unless
evidence to the commission's satisfaction is submitted to show that such failure was
due to some unforeseen or unavoidable reason other than mere neglect. If the delinquency
be for more than 30 days after the due date of the report or after the due date for
payment of license taxes hereunder, neglect will be presumed and the penalty shall
be added without any discretion on the part of the parish commission. After the lapse
of 30 days, until the report is filed and the delinquent license paid, the commissioner
of insurance shall be notified to revoke the authority of the delinquent taxpayer,
and of all of said taxpayer's agents to do business in this state.
