Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:
(1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or
(2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214.
Section: Previous 26-56-202 26-56-204 26-56-206 26-56-208 26-56-209 26-56-212 26-56-213 26-56-214 26-56-215 26-56-216 26-56-217 26-56-218 26-56-219 26-56-220 NextLast modified: November 15, 2016