26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector.

26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector. Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be prevented or hindered or where any property required to be listed for taxation or for the collection of taxes thereon or the valuation thereof is entered on the tax books or lists at less than the true value shall forfeit and pay to the state, for every neglect, refusal, connivance, or consent, not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), at the discretion of the circuit court, to be recovered by an action in the name of the state before the circuit court of the proper county.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-2-108

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.