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2018 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 5 - Liability and Payment
§ 26-18-509. Liability for payment of taxes -- Falsification of sales transaction records
Universal Citation: AR Code § 26-18-509 (2018)
A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Director of the Department of Finance and Administration that results from the violation.
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