Arkansas § 3-7-403 Penalty for noncompliance

Arkansas Statutes

§ 3-7-403 — Penalty for noncompliance

Arkansas § 3-7-403

Title3

This text of Arkansas § 3-7-403 (Penalty for noncompliance) 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. § 3-7-403 (2026).

Text

(a)If any licensee or permittee fails to file a report on the fifteenth day of each month as provided in § 3-7-401 , the sum of five dollars ($5.00) for each day the licensee or permittee is in default shall be added to and become a part of the tax as an additional tax.

(b)If any licensee or permittee fails to pay the excise tax within the time prescribed for payment by the Alcoholic Beverage Control Board, a penalty of five percent (5%) of the amount of the excise tax due shall be added to the tax.

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(a) If any licensee or permittee fails to file a report on the fifteenth day of each month as provided in § 3-7-401 , the sum of five dollars ($5.00) for each day the licensee or permittee is in default shall be added to and become a part of the tax as an additional tax. (b) If any licensee or permittee fails to pay the excise tax within the time prescribed for payment by the Alcoholic Beverage Control Board, a penalty of five percent (5%) of the amount of the excise tax due shall be added to the tax.