There is a newer version
of
this Section
2019 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 2 - Penalties and Offenses
§ 26-18-211. Failure to Correct Noncompliance After Notification
Universal Citation: AR Code § 26-18-211 (2019)
If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return or the inclusion of incorrect information and he or she continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
