Arkansas Code
Chapter 18 - State Tax Procedure Generally
Subchapter 2 - Penalties and Offenses

§ 26-18-202. Failure to pay or file return - Any person required under any state tax law to pay...

§ 26-18-203. False or fraudulent reports, etc - Any taxpayer required to make, render, sign, or verify any...

§ 26-18-204. False answers to questions or affidavits - Any taxpayer or other person who knowingly makes a false...

§ 26-18-205. Failure to obey summons - Any person who, being summoned to appear to testify or...

§ 26-18-206. Conduct of business without license - Any person required to obtain a license or permit by...

§ 26-18-207. Continuance of business after forfeiture of bond - Any person who, after the forefeiture by the Secretary of...

§ 26-18-208. Additional penalties and tax - In addition to the criminal penalties provided by this chapter,...

§ 26-18-209. Evading or defeating tax — Accomplice liability - Any person who assists a taxpayer in evading or defeating...

§ 26-18-210. Prosecutions — Where permitted - Prosecution of any criminal offense provided for in this subchapter...

§ 26-18-211. Failure to correct noncompliance after notification - If a taxpayer has been previously advised that he or...

§ 26-18-212. Failure to file a return after notification - If a taxpayer has previously been advised that the taxpayer...