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26-18-211. Failure to correct noncompliance after notification.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-211. Failure to correct noncompliance after notification.
If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return or the inclusion of incorrect information and he or she continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-211
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:26-18-211
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c3e85f3fb3b85ad949b2ea9bfdd837864f4db4e1100faaf295d18e00dbb9c56c
Source location: content.xml paragraph 1614
Stored source content
26-18-211. Failure to correct noncompliance after notification.
If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return or the inclusion of incorrect information and he or she continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
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