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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 2 - Penalties and Offenses
§ 26-18-201. Attempt to evade or defeat tax
Universal Citation:
AR Code § 26-18-201 (2017)
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- (a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
- (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
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