2010 Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions
Chapter 2 - Penalties And Offenses Generally
§ 26-2-108 - Nonperformance of duty by county clerk, assessor, or collector.

26-2-108. Nonperformance of duty by county clerk, assessor, or collector.

Every clerk of the county court, assessor, or collector who in any case refuses or knowingly neglects to perform any duty enjoined on him by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be prevented or hindered or where any property required to be listed for taxation or for the collection of taxes thereon or the valuation thereof is entered on the tax books or lists at less than the true value shall forfeit and pay to the state, for every neglect, refusal, connivance, or consent, not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), at the discretion of the court, to be recovered by an action in the name of the state before the circuit court of the proper county.