Upon conviction, a bonded or unbonded motor fuel user who knowingly fails to pay the Arkansas gallonage tax due the State of Arkansas on motor fuel used on the highways of this state as required in § 26-55-710 with respect to motor fuel taxes on Class C vehicles, or knowingly fails to pay the penalty on the motor fuel on which the Arkansas motor fuel tax has not been paid as required in § 26-55-711 is guilty of a Class A misdemeanor.
Structure Arkansas Code
Chapter 55 - Motor Fuels Taxes
Subchapter 7 - Fuel Imported in Supply Tanks
§ 26-55-702. Liability for tax
§ 26-55-704. Allocation and distribution of tax
§ 26-55-709. Interstate carrier certificates or permits
§ 26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase
§ 26-55-712. Bonded and unbonded interstate users — Knowing failure to pay tax or penalty
§ 26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs