2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 7 - Fuel Imported in Supply Tanks
§ 26-55-718 - Failure to file report or pay tax, filing fraudulent reports, etc. -- Penalties.
(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.
(b) Each separate day of violation is a separate offense.
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