Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers 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