It is considered a Counterstamp. LA is for Louisiana. It is done as a novelty. After it left the US Mint of course.
There was a company that produced sets of counter stamped cents for all 50 states, then sold them in ladies magazines and other periodicals as valuable collectibles. Like colorized state quarters. The secondary market for these went nowhere, and the cent sets probably got rolled and turned in at the bank by the unfortunate heirs who had to deal with them. Rick L.
These are counter stamps after leaving the mint. It’s called a “novelty” and they made a counter stamp of every state.