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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:538

57 words·~1 min read·/la/title-47/47-1285

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RS 47:538
§538. Jurisdiction
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.
Amended by Acts 1958, No. 435, §1.
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