If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules and regulations as promulgated by the Director of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return or the inclusion of incorrect information and he or she continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Section: Previous 26-18-202 26-18-203 26-18-204 26-18-205 26-18-206 26-18-207 26-18-208 26-18-209 26-18-210 26-18-211 26-18-212 NextLast modified: November 15, 2016