Arkansas Code Title 26, Subtitle 1, Chapter 2 - Penalties and Offenses Generally

• § 26-2-101 - Violations by Officials Generally.
  (a) A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall...
• § 26-2-102 - Violation of Law or Order of Arkansas Public Service Commission.
  (a) Whoever shall violate any provisions of a law which the Arkansas Public Service Commission is required to administer, neglects or refuses to perform...
• § 26-2-103 - Loaning or Using Public Money by Officials.
  If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses...
• § 26-2-104 - Violations in Assessment or Equalization Generally.
  Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been...
• § 26-2-105 - County Assessor Failing or Neglecting to Make Appraisals.
  (a) Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all...
• § 26-2-106 - Failure to List and Value Property.
  (a) (1) Any county assessor or any member of a county equalization board who shall knowingly and willfully fail or refuse to list and...
• § 26-2-107 - Disposition of Property to Avoid Assessment.
  If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away,...
• § 26-2-108 - Nonperformance of Duty by County Clerk, County Assessor, or County Collector.
  Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or...
• § 26-2-109 - County Collector Purchasing Tax Land.
  (a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land...
• § 26-2-110 - Improper Tax Collecting.
  If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except...
• § 26-2-111 - Fraudulent Statement of Accounts by Collecting Officer.
  Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who...
• § 26-2-112 - Removal of County Judge.
  Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other...
• § 26-2-113 - Prosecution by State.
  Nothing contained in this section and §§ 26-2-111, 26-2-112, and 26-2-114 shall preclude the State of Arkansas from prosecuting county officers or others for...
• § 26-2-114 - Taxpayer Suit to Recover Taxes Lost by Corruption in Office.
  (a) If any taxpayer in any county in this state has knowledge of corruption in office whereby the State of Arkansas, or any county...

Last modified: November 15, 2016