§ 26-18-209. Evading or defeating tax -- Accomplice liability
AR Code § 26-18-209 (2018) (N/A)
Copy with citation
Copy as parenthetical citation
Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the director.