Arkansas § 5-37-507 Software and other devices and mechanisms used to falsify electronic records

Arkansas Statutes

§ 5-37-507 — Software and other devices and mechanisms used to falsify electronic records

Arkansas § 5-37-507

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This text of Arkansas § 5-37-507 (Software and other devices and mechanisms used to falsify electronic records) 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. § 5-37-507 (2026).

Text

(a)It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.

(b)A person that violates this section upon conviction is:

(1)Guilty of a Class C felony; and (2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.

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(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law. (b) A person that violates this section upon conviction is: (1) Guilty of a Class C felony; and (2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.