(a) (1) In the event that assessments are made by the Director of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by the director for previous violations of any of those provisions, the director shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the director shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.
(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 -- 26-56-228, but shall be in addition to all other penalties provided therein.
(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 -- 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Section: Previous 26-56-219 26-56-220 26-56-221 26-56-222 26-56-223 26-56-224 26-56-225 26-56-226 26-56-227 26-56-228 26-56-229 26-56-230 26-56-231 26-56-232 NextLast modified: November 15, 2016