Browse Arkansas Code titles and sections
26-55-802. Failure to comply.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-802. Failure to comply.
It shall be prima facie evidence of failure to comply with and intent to evade the provisions of this subchapter when any person or operator of an unlicensed motor fuel user or special motor fuel user out-of-state truck who has not complied with this subchapter is traveling upon a state highway within fifty (50) miles of the state line in the direction of exit of the State of Arkansas. The person or operator shall be liable for the penalty and interest set out in § 26-55-716.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-802
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:26-55-802
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 51bc64dfacf4591349b5c4abc2cb2796e33028b8c86d59a5a050f2798555d161
Source location: content.xml paragraph 24221
Stored source content
26-55-802. Failure to comply.
It shall be prima facie evidence of failure to comply with and intent to evade the provisions of this subchapter when any person or operator of an unlicensed motor fuel user or special motor fuel user out-of-state truck who has not complied with this subchapter is traveling upon a state highway within fifty (50) miles of the state line in the direction of exit of the State of Arkansas. The person or operator shall be liable for the penalty and interest set out in § 26-55-716.
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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.