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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 17 - Revenue Division
Subchapter 4 - Reciprocal Pacts and Agreements
§ 26-17-404. Violations
Universal Citation:
AR Code § 26-17-404 (2017)
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Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating provisions of this subchapter and shall be punished as provided in this subchapter.
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