§ 4-95. Collection.

Latest version.

(a)

The tax levied by this article shall be collected by the collector of revenue of the state and the amount thereof collected remitted by him to the parish each quarter in accordance with state law and under such rules and regulations as the collector may promulgate in accordance with the provisions of said acts.

(b)

Any person who shall not pay the tax levied in this article shall be guilty of a misdemeanor.

(Code 1979, § 3-57; Ord. of 11-4-1975)

                    
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