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2018 Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions
Chapter 2 - Penalties and Offenses Generally
§ 26-2-110. Improper tax collecting
Universal Citation: AR Code § 26-2-110 (2018)
If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
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