Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.
Structure Arkansas Code
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 2 - Penalties and Offenses
§ 26-18-202. Failure to pay or file return
§ 26-18-203. False or fraudulent reports, etc
§ 26-18-204. False answers to questions or affidavits
§ 26-18-205. Failure to obey summons
§ 26-18-206. Conduct of business without license
§ 26-18-207. Continuance of business after forfeiture of bond
§ 26-18-208. Additional penalties and tax
§ 26-18-209. Evading or defeating tax — Accomplice liability
§ 26-18-210. Prosecutions — Where permitted
§ 26-18-211. Failure to correct noncompliance after notification