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Arkansas Code
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Subchapter 2 — Penalties and Offenses
- Section26-18-201. Attempt to evade or defeat tax.
- Section26-18-202. Failure to pay or file return.
- Section26-18-203. False or fraudulent reports, etc.
- Section26-18-204. False answers to questions or affidavits.
- Section26-18-205. Failure to obey summons.
- Section26-18-206. Conduct of business without license.
- Section26-18-207. Continuance of business after forfeiture of bond.
- Section26-18-208. Additional penalties and tax.
- Section26-18-209. Evading or defeating tax — Accomplice liability.
- Section26-18-210. Prosecutions — Where permitted.
- Section26-18-211. Failure to correct noncompliance after notification.
- Section26-18-212. Failure to file a return after notification.