26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty.

26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty. Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall be fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both fined and imprisoned.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-107

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.