Louisiana Code § RS 42:304

Report of defaulters by State Auditor to legislature
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The State Auditor shall, on the first day of the session of each legislature, enclose to the president of the senate and speaker of the house, a list of all persons who are defaulters to the state on account of any public moneys; and, if in the list the name of any member of the legislature appears, the house to which he has been returned shall take such action as it may deem necessary.

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