{"data":{"id":"us-la/rs-30-2253","jurisdiction":"us-la","citation":"RS 30:2253","heading":"Delinquency penalty","body":"Failure to pay the tax due to the secretary of the Department of Revenue on January 1, 1985, shall result in the imposition of a penalty of twenty-five percent of the tax due hereunder in addition to interest as provided by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.","path":["TITLE 30. MINERALS, OIL, AND GAS AND ENVIRONMENTAL QUALITY"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=87281","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:56:06Z","sha256":"1a98d51aa6fd3b3dcc186f582347871574c5c53b90c9193e5b5b90fbe6fddb81","source_id":"us-la","stale":false,"prev":"us-la/rs-30-2252","next":"us-la/rs-30-2271"},"notice":"GroundRules: Original legal text. Not legal advice."}