§ 26-56-213. Bonded and unbonded users -- Knowing failure to pay tax or penalty

AR Code § 26-56-213 (2018) (N/A)
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(1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or

(2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214.