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Louisiana · Through 2025 First Extraordinary Session

RS 26:101: Contempt at hearings; penalty

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Where this section sits in the code
  1. 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes

If a person fails to comply with a subpoena issued by the commissioner or by any duly authorized person holding the hearing or if a witness refuses to testify in any matter regarding which he may be lawfully interrogated, the person conducting the hearing shall adjudge him guilty of contempt and may fine him not more than one hundred dollars or imprison him for not more than thirty days, or both. The sheriff of the parish in which the hearing is held shall execute the judgment of contempt.

Collected 2026-09-14T04:55:22Z. Source file · JSON

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