2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 58 - Severance Taxes
Subchapter 1 - General Provisions
§ 26-58-118 - Reports -- Transporters.

26-58-118. Reports -- Transporters.

(a) All transporters of natural resources, save and except only pipeline transporters, whenever and as often as requested by the Director of the Department of Finance and Administration shall furnish a report under oath and upon forms prescribed by director setting forth:

(1) The name of the shipper;

(2) The date of shipment;

(3) The quantity and type or character of such natural resources stated in units of measurements applicable thereto;

(4) The point of receipt for shipment and point of destination; and

(5) All such further information relating to the transportation of the natural resources as the director may reasonably require for the proper enforcement of the provisions of this subchapter.

(b) Any transporter failing to furnish the transporter's report as provided by this section shall be punished by fine of not less than fifty dollars ($50.00) and not more than five hundred dollars ($500) for each such offense.

(c) The willful false swearing in any report which may be furnished by the transporter in respect to any matter set forth in the report shall constitute perjury and shall be punishable as such.