Arkansas Code
Chapter 18 - State Tax Procedure Generally
Subchapter 5 - Liability and Payment

§ 26-18-508. Interest on deficiencies and overpayments - Interest shall be collected on tax deficiencies and paid on...

§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records - A person who violates § 5-37-507 is liable to the...