I've looked for a specific publication to verify the info included in the article linked below. I haven't been able to locate a specific revenue code (either federal or state). However, most states follow the federal rules for deductions of business expenses.
That said, I don't believe you'd be able to expense either the penalties OR the interest on late payment of payroll withholding taxes in Louisiana. It would be most unusual for the IRS to disallow expensing a penalty but allow deduction of the interest related to the penalty.
I'll keep looking. But check out the article linked below, which was the one I found most helpful in response to your question.
https://taxes.lovetoknow.com/tax-deductions-credits/is-interest-deductible-tax-penalties
*** I am NOT a tax expert. I am a seasoned TurboTax user, and volunteer to provide assistance to TT users. Nothing I post is to be considered TAX ADVICE; I bear no legal liability for responses.***
