Louisiana Code § RS 48:946

Toll-keepers
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Toll keepers shall be appointed by the state highway department. They shall execute bond for the faithful performance of their duties and for the due and proper accounting of all monies received by them. These bonds shall be made payable to the state in such amounts and with such surety companies authorized to do business as determined by the state. Toll keepers shall keep such records and make accounting in settlement at such times and in such manner as the highway department prescribes. They shall make a statistical record showing the number of tolls paid at the bridge or bridges and the department shall keep a record of the source of all tolls.

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