Browse Arkansas Code titles and sections
5-37-507. Software and other devices and mechanisms used to falsify electronic records.
Arkansas Code — all titles (historical 2020) · legal_authorities
5-37-507. Software and other devices and mechanisms used to falsify electronic records.
(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.
(b) A person that violates this section upon conviction is:
(1) Guilty of a Class C felony; and
(2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-37-507
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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Authority boundary: historical statutory source snapshot not current law.
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Record provenance
Stable record: arkansas_code:legal_authorities:5-37-507
Source file: gov.ar.code.title.05.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 120524791360738e342df70ccb6c68a0d9202d7a23a2b587fb20e496a489bb84
Source location: content.xml paragraph 17088
Stored source content
5-37-507. Software and other devices and mechanisms used to falsify electronic records.
(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.
(b) A person that violates this section upon conviction is:
(1) Guilty of a Class C felony; and
(2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.