Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 2 - Penalties and Offenses

• § 26-18-201 - Attempt to Evade or Defeat Tax.
  (a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law...
• § 26-18-202 - Failure to Pay or File Return.
  Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the...
• § 26-18-203 - False or Fraudulent Reports, Etc.
  Any taxpayer required to make, render, sign, or verify any report, return, statement, claim, application, or other instrument required by this subchapter or by...
• § 26-18-204 - False Answers to Questions or Affidavits.
  Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the director...
• § 26-18-205 - Failure to Obey Summons.
  Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to...
• § 26-18-206 - Conduct of Business Without License.
  Any person required to obtain a license or permit by any state tax law which the director is required to enforce who shall, without...
• § 26-18-207 - Continuance of Business After Forfeiture of Bond.
  Any person who, after the forefeiture by the director of any bond posted by him or her, continues or attempts to continue in the...
• § 26-18-208 - Additional Penalties and Tax.
  In addition to the criminal penalties provided by this chapter, if a taxpayer shall fail to comply with certain provisions of this chapter, then...
• § 26-18-209 - Evading or Defeating Tax -- Accomplice Liability.
  Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to...
• § 26-18-210 - Prosecutions -- Where Permitted.
  Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of...
• § 26-18-211 - Failure to Correct Noncompliance After Notification.
  If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the...
• § 26-18-212 - Failure to File a Return After Notification.
  If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of §§ 26-51-804(a), 26-51-908(g)(2), 26-52-501(a), 26-53-125(a)(1), or 26-55-229(b),...

Last modified: November 15, 2016