Arkansas Code
Chapter 2 - Penalties and Offenses Generally
§ 26-2-105. County assessor failing or neglecting to make appraisals

(a) Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which he or she is assessor, according to the provisions of the revenue law for this state, shall be deemed guilty of a misdemeanor. Upon conviction, he or she shall:
(1) Forfeit all his or her pay as county assessor;
(2) Be forever disqualified from holding any office of profit or trust in this state;
(3) Be fined not exceeding one thousand dollars ($1,000); and
(4) Be imprisoned in the penitentiary not to exceed one (1) year.

(b) A conviction for a failure or neglect to do his or her duty as county assessor shall in no way relieve him or her from the pains and penalties of perjury if he or she makes oath that he or she has made the assessment according to law.

Structure Arkansas Code