(a)
(1) In the event that assessments are made by the Director of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by the director for previous violations of any of those provisions, the director shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the director shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.
(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 -- 26-56-228, but shall be in addition to all other penalties provided therein.
(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 -- 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
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