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2010 Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions
Chapter 2 - Penalties And Offenses Generally
§ 26-2-104 - Violations in assessment or equalization generally.

26-2-104. Violations in assessment or equalization generally.

Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100).

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