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26-55-718. Failure to file report or pay tax, filing fraudulent reports, etc. — Penalties.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-55-718
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 65ef8b41481f336278139e34e81719edbc7d217ac6ac040c9f21d26e9fe79bf7
Source location: content.xml paragraph 24189
Stored source content
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.
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