§1315. Civil penalties

A. If a refund is unlawfully issued under the provisions of this Chapter and the circumstances indicate that the willful negligence of, or the intentional disregard of the rules and regulations by, a retailer or an international traveler substantially contributed to the unlawful refund, then there shall be imposed on the retailer or the international traveler a specific penalty of twenty-five percent of the unlawful refunds and the commission may exclude the retailer from the tax free shopping program.

B. If the circumstances indicate that an intent to defraud the state or the local tax authorities by a retailer or the international traveler substantially contributed to an unlawful refund, there shall be imposed a specific penalty of fifty percent of the unlawful refunds and the commission shall exclude the retailer from the tax free shopping program.

Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).

NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017.