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26-17-401. Penalty.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-17-401. Penalty.
(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor.
(b)(1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000).
(2) Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided.
(3) Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months.
(c) Each transaction shall constitute a separate offense.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-17-401
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-17-401
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 13cdfe9c08361c3d8a971c9619a209d96fcb3daf6d8af8b72b479d5d5642a670
Source location: content.xml paragraph 1202
Stored source content
26-17-401. Penalty.
(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor.
(b)(1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000).
(2) Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided.
(3) Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months.
(c) Each transaction shall constitute a separate offense.
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