Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.
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