2010 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration Of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 2 - Penalties and Offenses
§ 26-18-211 - Failure to correct noncompliance after notification.

26-18-211. Failure to correct noncompliance after notification.

If a taxpayer has been previously advised that he has failed to comply with the provisions of the Arkansas Code or the rules and regulations as promulgated by the Director of the Department of Finance and Administration by his failure to include all of the information required to be shown on the return or the inclusion of incorrect information and he continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.