Arkansas § 26-17-401 Penalty

Arkansas Statutes

§ 26-17-401 — Penalty

Arkansas § 26-17-401

Title26

This text of Arkansas § 26-17-401 (Penalty) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-17-401 (2026).

Text

(a)Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor.

(b)(1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000).

(2)Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided.

(3)Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months.

(c)Each transaction shall constitute a

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(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor. (b) (1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000). (2) Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided. (3) Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months. (c) Each transaction shall constitute a separate offense.