La. Stat. tit. 38 § 1791
Current with changes from the 2024 Legislative Session
The tax collector or ex-officio tax collector shall receive for all services rendered in collecting and paying over the taxes herein provided including an acreage tax or forced contribution, for the account of the sheriff's salary fund, the same commissions now allowed by law for the collection of taxes generally on the amount collected and paid in. Upon the failure of the tax collector to comply with the provisions of this Act, the board of commissioners of the district shall forthwith proceed against the tax collector or sheriff and ex-officio tax collector, and the sureties on his official bond as tax collector, for the collection of whatever amount may be due to the district.
La. R.S. § 38:1791