Arkansas Statutes
§ 26-18-509 — Liability for payment of taxes - Falsification of sales transaction records
Arkansas § 26-18-509
JurisdictionArkansas
Title26
This text of Arkansas § 26-18-509 (Liability for payment of taxes - Falsification of sales transaction records) 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. § 26-18-509 (2026).
Text
A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Act 2019, No. 910,§ 3627, eff. 7/1/2019. Added by Act 2013, No. 1076,§ 3, eff. 8/16/2013.
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 § 26-18-509, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-18-509.