Arkansas Statutes

§ 26-55-718 — Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties

Arkansas § 26-55-718

This text of Arkansas § 26-55-718 (Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties) 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. § 26-55-718 (2026).

Text

(a)Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.
(b)Each separate day of violation is a separate offense.

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Legislative History

Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158; Acts 2009, No. 655, § 59.

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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Bluebook (online)
Arkansas § 26-55-718, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-55-718.