§ 4-44. Penalty for violation of section 4-43.  


Latest version.
  • Failure of the wholesale dealer to collect and remit the tax levied [as required by section 4-43], when due, or failure to pay the tax, when due, by a purchaser for consumption in the Parish of Webster shall, ipso facto, render each of them liable for the amount of taxes found to be due, together with a penalty of twenty (20) per cent of the amount of tax due, plus an additional amount of ten (10) per cent of the tax and penalty, as attorney's fees if referred to an attorney for collection.

(Ord. No. 356, § 3, 8-6-46)