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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 2 - Administration...
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Chapter 18 - State Tax Proc...
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Subchapter 2 - Penalties and Offenses
Subchapter 2 - Penalties and Offenses
§ 26-18-201. Attempt to evade or defeat tax
§ 26-18-202. Failure to pay or file return
§ 26-18-203. False or fraudulent reports, etc
§ 26-18-204. False answers to questions or affidavits
§ 26-18-205. Failure to obey summons
§ 26-18-206. Conduct of business without license
§ 26-18-207. Continuance of business after forfeiture of bond
§ 26-18-208. Additional penalties and tax
§ 26-18-209. Evading or defeating tax -- Accomplice liability
§ 26-18-210. Prosecutions -- Where permitted
§ 26-18-211. Failure to correct noncompliance after notification
§ 26-18-212. Failure to file a return after notification