Arkansas Statutes

§ 26-2-110 — Improper tax collecting

Arkansas·Title 26
If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.

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Related

Tucker v. Holt
33 S.W.3d 110 (Supreme Court of Arkansas, 2000)
7 case citations

Legislative History

Acts 1873, No. 124, § 83, p. 294; C. & M. Dig., § 10171; Pope's Dig., § 13953; Acts 1975, No. 928, § 26; A.S.A. 1947, § 84-1610.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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