Arkansas Code
Subchapter 2 - Tax Credits for Certain Oil and Gas Producers
§ 26-58-203. Penalty

Any person violating the provisions of this subchapter shall be guilty of a misdemeanor. A convicted offender shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or be imprisoned not less than thirty (30) days nor more than one (1) year, or be both so fined and imprisoned.