ENROLLED
ACT No. 53
2016 Regular Session
HOUSE BILL NO. 524
BY REPRESENTATIVE ROBBY CARTER
1 AN ACT
2 To amend and reenact R.S. 3:4679, relative to penalties for failure to provide records of
3 certain petroleum products; to provide a maximum penalty for the failure to provide
4 records of petroleum products received, used, sold, or delivered; and to provide for
5 related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 3:4679 is hereby amended and reenacted to read as follows:
8 ยง4679. Record of products sold
9 Each dealer, distributor, or importer shall keep a full and complete record of
10 petroleum products received, used, sold, or delivered within this state by him,
11 together with invoices, bills of lading, and other pertinent records and papers as may
12 be required by the commissioner for the reasonable administration of this Subpart
13 until the taxes to which they relate have prescribed. All such records shall be opened
14 for inspection to the commissioner at all reasonable hours. Each dealer, distributor,
15 or importer that willfully and knowingly violates this Section by failing to provide
16 such records may be subject to a fine of up to five thousand dollars.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.