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2012 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration Of Local Taxes
Chapter 25 - Levy Of Taxes
§ 26-25-106 - Use of voluntary tax for other purposes.


AR Code § 26-25-106 (2012) What's This?

(a) Whenever the electors of any county of this state may levy a voluntary tax, it shall be unlawful for the county judge, the county court, or any other county official to use or allocate any moneys derived from any voluntary tax for purposes other than for which it was levied and collected.

(b) Any county official violating the provisions of this section shall, upon conviction, be removed from office.

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