Arkansas Statutes
§ 3-7-403 — Penalty for noncompliance
Arkansas·Title 3
(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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Legislative History
Acts 1953, No. 179, § 3; A.S.A. 1947, § 48-414.
Nearby Sections
15
§ 3-1-101
Title§ 3-1-102
Definitions§ 3-1-103
Exempted products§ 3-1-105
Posting of warning signs relating to drinking alcoholic beverages during pregnancy - Definition§ 3-2-201
Alcoholic Beverage Control Board§ 3-2-204
Seals - Authentication of records§ 3-2-205
Powers and duties§ 3-2-206
Rules