RS 26:451 – Secretary to collect taxes The secretary shall collect, supervise, and enforce the collection of all taxes, penalties, and interest that may be due under the provisions of this Chapter. To that end, he is vested with all the power and authority conferred by this Chapter. Acts 1987, No. 696, §1.
RS 26:452 – Bond of secretary as to beverages of low alcoholic content The secretary shall give bond in favor of the governor for ten thousand dollars, conditioned on the faithful performance of his duties under this Chapter pertaining to beverages of low alcoholic content. The premium on this bond shall be paid out of […]
RS 26:453 – Rules and regulations of the secretary A. The secretary may make and publish reasonable rules and regulations for the enforcement of the provisions of this Chapter and the collection of revenues hereunder. He may not alter, amend, enlarge, or restrict the provisions of this Chapter by such rules or otherwise. B. A […]
RS 26:454 – Private counsel The secretary and commissioner may employ private counsel to represent them in any proceedings under this Chapter, either for specific cases or by the year. Acts 1987, No. 696, §1.
RS 26:455 – Collection of delinquency penalties All money penalties, other than criminal penalties, imposed by this Chapter are payable to the secretary and shall be collected, remitted, and credited, as if they were part of the tax imposed. Acts 1987, No. 696, §1.
RS 26:456 – Concealing violations or hindering enforcement of Chapter No person shall use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the secretary or any agent of the secretary in the enforcement of this Chapter or do any other act tending to defraud the state of […]
RS 26:457 – Special agents of secretary and commissioner The secretary and commissioner shall commission agents in their departments to carry out the provisions of this Chapter and shall provide them with appropriate credentials and badges of authority. These agents have the powers of peace officers in the performance of their duties. Acts 1987, No. […]
RS 26:458 – Compromises by secretary The secretary may compromise in any civil case involving beverages of high alcoholic content and arising under this Chapter and any collections made by him on the compromise shall be handled in the same manner as his collections of taxes imposed on such beverages under the provisions of this […]
RS 26:459 – Disposition of proceeds of taxes A. The secretary shall, within the first ten days of each calendar month after the receipt of the taxes from the taxpayer forward the amount collected by him during the preceding calendar month to the state treasurer. The taxes collected on beverages of low alcoholic content shall […]
