If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
Structure Arkansas Code
Subtitle 1 - General Provisions
Chapter 2 - Penalties and Offenses Generally
§ 26-2-101. Violations by officials generally
§ 26-2-102. Violation of law or order of Arkansas Public Service Commission
§ 26-2-103. Loaning or using public money by officials
§ 26-2-104. Violations in assessment or equalization generally
§ 26-2-105. County assessor failing or neglecting to make appraisals
§ 26-2-106. Failure to list and value property
§ 26-2-107. Disposition of property to avoid assessment
§ 26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector
§ 26-2-109. County collector purchasing tax land
§ 26-2-110. Improper tax collecting
§ 26-2-111. Fraudulent statement of accounts by collecting officer
§ 26-2-112. Removal of county judge
§ 26-2-113. Prosecution by state
§ 26-2-114. Taxpayer suit to recover taxes lost by corruption in office