Arkansas Statutes
§ 26-18-201 — Attempt to evade or defeat tax
Arkansas § 26-18-201
JurisdictionArkansas
Title26
This text of Arkansas § 26-18-201 (Attempt to evade or defeat tax) 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. § 26-18-201 (2026).
Text
(a)Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
(b)Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
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Related
Owens v. State
128 S.W.3d 445 (Supreme Court of Arkansas, 2003)
McCuen v. State
941 S.W.2d 397 (Supreme Court of Arkansas, 1997)
Ligon v. Davis
2012 Ark. 440 (Supreme Court of Arkansas, 2012)
Davis v. State
228 S.W.3d 529 (Court of Appeals of Arkansas, 2006)
Legislative History
Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-18-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-18-201.