(a) Any franchise holder failing or refusing to pay the amount found to be due the Arkansas Racing Commission from any tax provided for or imposed by this chapter shall be guilty of a violation and upon conviction shall be punished by a fine of not more than five thousand dollars ($5,000) in addition to the amount due from the franchise holder as provided in this chapter.
(b) All fines paid into any court of this state by a franchise holder found guilty of violating this section shall be paid over by the clerk of the court to the commission within ten (10) days after the fines shall have been paid to the clerk by the franchise holder.
Structure Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 4 - Miscellaneous Regulated Industries
Chapter 111 - Arkansas Greyhound Racing Law
Subchapter 5 - Conduct of Meets
§ 23-111-501. Accordance with franchise required
§ 23-111-502. Racing days and hours generally
§ 23-111-505. Additional racing days for benefit of indigent patients, etc
§ 23-111-506. Application for license to conduct meet — Issuance
§ 23-111-509. Disposition of wagering money
§ 23-111-511. Record keeping by franchise holder — Audit
§ 23-111-512. Commission's access to meets, books, records, etc
§ 23-111-513. Failure to pay tax
§ 23-111-514. Franchise holder required to give bond
§ 23-111-515. Additional racing days for the benefit of small municipalities and community colleges
§ 23-111-516. Health insurance
§ 23-111-517. Disposition of pari-mutuel tax revenue
§ 23-111-518. Legislative intent — Definitions — Payable winnings agreements