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3-7-504. Penalties for noncompliance.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-504. Penalties for noncompliance.
(a) If any licensee or permittee shall fail to file the report and pay the taxes required by § 3-7-502 within the time provided herein, a penalty of five percent (5%) shall be added to the tax.
(b) If the delinquency continues for more than thirty (30) days, the licensee or permittee shall be subject to the revocation or suspension of his or her permit, in addition to recovery of the taxes and penalty through his or her bond.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-504
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:3-7-504
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1367711c97cbd03818201f3aa556483e285ad43da3c278e7af5f3ccfae418828
Source location: content.xml paragraph 6000
Stored source content
3-7-504. Penalties for noncompliance.
(a) If any licensee or permittee shall fail to file the report and pay the taxes required by § 3-7-502 within the time provided herein, a penalty of five percent (5%) shall be added to the tax.
(b) If the delinquency continues for more than thirty (30) days, the licensee or permittee shall be subject to the revocation or suspension of his or her permit, in addition to recovery of the taxes and penalty through his or her bond.
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-502. Reports and payment.
The rules shall require reports to be filed with the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or importer of wines shall obtain delivery of wines from the supplier. The tax due shall accompany this report.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-502
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 3-7-502. This identifies an authority to review, not proof of applicability.