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26-18-201. Attempt to evade or defeat tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-201. Attempt to evade or defeat tax.
(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
(b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-201
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:26-18-201
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 603fc91494a93c796125478a057cd92d13157cc076a75ef8c267a900849b2208
Source location: content.xml paragraph 1480
Stored source content
26-18-201. Attempt to evade or defeat tax.
(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
(b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
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