La. Rev. Stat. § 27:98
Skimming of gaming proceeds
Louisiana · Louisiana Revised Statutes Title 27 — Louisiana Gaming Control · Status: effective
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- Citation
- La. Rev. Stat. § 27:98, Skimming of gaming proceeds, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2708836
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Full text
A. The crime of skimming of gaming proceeds is the intentional excluding or the taking of any action in an attempt to exclude any thing or its value from the deposit, counting, collection, or computation of:
(1) Gross revenues from gaming operations or activities.
(2) Net gaming proceeds.
(3) Amounts due the state pursuant to the provisions of this Chapter.
B. Whoever commits the crime of skimming of gaming proceeds when the amount skimmed, or to be skimmed, is less than one thousand dollars may be imprisoned, with or without hard labor, for not more than five years or may be fined not more than five thousand dollars, or both.
C. Whoever commits the crime of skimming of gaming proceeds when the amount skimmed, or to be skimmed, is one thousand dollars or more shall be imprisoned at hard labor for not less than one year and not more than twenty years or may be fined not more than ten thousand dollars or the amount skimmed or to be skimmed, whichever is greater, or both.
D. The crime of skimming of gaming proceeds, for purposes of venue, may be considered to have been committed either in the parish of East Baton Rouge or in the parish or parishes within whose boundary or territorial jurisdiction the riverboat was located at the time the offense was committed.