{"data":{"id":"us-la/rs-47-538","jurisdiction":"us-la","citation":"RS 47:538","heading":"Jurisdiction","body":"Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102342","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:33Z","sha256":"1559f719112911d652bad6fcd68705ef61b961871fe01737eb24657163fde8cc","source_id":"us-la","stale":false,"prev":"us-la/rs-47-537","next":"us-la/rs-47-539"},"notice":"GroundRules: Original legal text. Not legal advice."}