Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation.
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