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2010 Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions
Chapter 2 - Penalties And Offenses Generally
§ 26-2-110 - Improper tax collecting.

26-2-110. Improper tax collecting.

If any collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he shall be guilty of a Class C felony.

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