La. Stat. tit. 15 § 431
Current with changes from the 2024 Legislative Session
The failure, neglect, or refusal on the part of any public officer to pay over, at the time and in the manner required by law and to the authority designated by law to receive such payment, any public money in his hands, shall be prima facie evidence of the theft by such public officer of any public money not so paid over.
La. R.S. § 15:431