Browse Arkansas Code titles and sections
26-18-509. Liability for payment of taxes — Falsification of sales transaction records.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-509. Liability for payment of taxes — Falsification of sales transaction records.
A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-509
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:26-18-509
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 15d34bb5497f1f1999d8c30c999567b3309e25a6de31fb23fb242fb6cd75a8df
Source location: content.xml paragraph 2617
Stored source content
26-18-509. Liability for payment of taxes — Falsification of sales transaction records.
A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
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Arkansas Code — all titles (historical 2020) · legal_authorities
5-37-507. Software and other devices and mechanisms used to falsify electronic records.
(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.
(b) A person that violates this section upon conviction is:
(1) Guilty of a Class C felony; and
(2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-37-507
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. The source passage cites 5-37-507. This identifies an authority to review, not proof of applicability.