RS 51:7     

§7.  Refusal to permit inspection; penalty

Whoever refuses to submit any books, records, other papers, or documents to inspection as required by R.S. 51:6 shall be imprisoned not less than thirty nor more than one hundred and twenty days, and if the offender refuses to submit the books, records, other papers, or documents at the instance of, or on the authority and direction of, any firm, partnership, corporation or association, such firm, partnership, corporation or association shall be fined not less than one hundred dollars nor more than five hundred dollars, notwithstanding the punishment imposed upon the individual.