Arkansas § 26-56-213 Bonded and unbonded users - Knowing failure to pay tax or penalty

Arkansas Statutes

§ 26-56-213 — Bonded and unbonded users - Knowing failure to pay tax or penalty

Arkansas § 26-56-213

Title26

This text of Arkansas § 26-56-213 (Bonded and unbonded users - Knowing failure to pay tax or penalty) 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. § 26-56-213 (2026).

Text

Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:

(1)Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or (2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214 .

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Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the: (1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or (2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214 .