2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 9 - Vehicle Tank Inspections
§ 26-55-902 - Penalties.
(a) (1) Any person who violates the provisions of this subchapter or the rules or regulations issued under this subchapter shall be guilty of a misdemeanor and for a:
(A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and
(B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.
(2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.
(b) Each separate loading of a vehicle tank or compartment thereof in violation of this subchapter shall be deemed a separate offense.
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