Arkansas Statutes

§ 26-75-601 — Penalty

Arkansas § 26-75-601

This text of Arkansas § 26-75-601 (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. § 26-75-601 (2026).

Text

Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.

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Related

City of Hot Springs Advertising v. Cole
878 S.W.2d 371 (Supreme Court of Arkansas, 1994)
6 case citations
Opinion No.
(Arkansas Attorney General Reports, 1991)

Legislative History

Acts 1981, No. 542, § 1; A.S.A. 1947, § 19-4614.1.

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 § 26-75-601, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-75-601.