Arkansas § 26-18-212 Failure to file a return after notification

Arkansas Statutes

§ 26-18-212 — Failure to file a return after notification

Arkansas § 26-18-212

Title26

This text of Arkansas § 26-18-212 (Failure to file a return after notification) 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. § 26-18-212 (2026).

Text

If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a) , § 26-51-908(g)(2) , § 26-52-501(a) , § 26-53-125(a)(1) , or § 26-55-229(b) , because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.

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If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a) , § 26-51-908(g)(2) , § 26-52-501(a) , § 26-53-125(a)(1) , or § 26-55-229(b) , because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.