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26-55-717. Unlicensed users — Failure to pay tax — Burden of proof.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-717. Unlicensed users — Failure to pay tax — Burden of proof.
(a) If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the motor fuel tax or has not purchased tax-paid motor fuel from a licensed dealer in an amount equal to the number of gallons used upon the highways of the State of Arkansas, he or she shall be liable for the payment of the tax due, together with the penalties as set out in § 26-55-716.
(b) If an unlicensed fuel user is within one (1) mile of the state line on the way out of the state and does not have in his or her possession a form issued by a licensed dealer showing the number of gallons purchased equal to the amount used in traveling upon the highways of the State of Arkansas, it shall be prima facie evidence of his or her failure to comply with the requirements of this subchapter, and he or she shall be liable for the payment of the tax due, plus the fine as set out in § 26-55-718.
(c) In the event an unlicensed fuel user enters the State of Arkansas via a state highway not equipped with a permanent port of entry, and the driver of the vehicle does not receive an entry form, then the burden of proof of the point of entry and time of entry for the purpose of determining the miles traveled and the tax due shall be upon the driver or owner of the vehicle.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-717
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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Stable record: arkansas_code:legal_authorities:26-55-717
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 362f84668c9f651adad9c795d7e1022e4a698a725fc7e6d556891712cea396a0
Source location: content.xml paragraph 24182
Stored source content
26-55-717. Unlicensed users — Failure to pay tax — Burden of proof.
(a) If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the motor fuel tax or has not purchased tax-paid motor fuel from a licensed dealer in an amount equal to the number of gallons used upon the highways of the State of Arkansas, he or she shall be liable for the payment of the tax due, together with the penalties as set out in § 26-55-716.
(b) If an unlicensed fuel user is within one (1) mile of the state line on the way out of the state and does not have in his or her possession a form issued by a licensed dealer showing the number of gallons purchased equal to the amount used in traveling upon the highways of the State of Arkansas, it shall be prima facie evidence of his or her failure to comply with the requirements of this subchapter, and he or she shall be liable for the payment of the tax due, plus the fine as set out in § 26-55-718.
(c) In the event an unlicensed fuel user enters the State of Arkansas via a state highway not equipped with a permanent port of entry, and the driver of the vehicle does not receive an entry form, then the burden of proof of the point of entry and time of entry for the purpose of determining the miles traveled and the tax due shall be upon the driver or owner of the vehicle.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs.
Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of six percent (6%) per annum from the date when due until paid. If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall also be imposed and collected as attorney's fees.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-716
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 26-55-716. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-718. Failure to file report or pay tax, filing fraudulent reports, etc. — Penalties.
(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.
(b) Each separate day of violation is a separate offense.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-718
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 26-55-718. This identifies an authority to review, not proof of applicability.