Arkansas Code
Subchapter 7 - City or Town Vehicle Tax
§ 14-57-701. Penalty

(a) Any owner of any vehicle, delinquent in the payment of the city or town vehicle tax for more than five (5) months, who thereafter shall use and operate any such vehicle upon the public roads, streets, and other public ways within the city or town levying the vehicle tax, or who shall knowingly permit it to be so used and operated by another, shall be guilty of a misdemeanor. Upon conviction, he shall be subject to a fine of not less than twenty-five dollars ($25.00) nor more than fifty dollars ($50.00) for each violation.
(b) The fine so assessed shall be in addition to the tax and penalty for delinquent payment.

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