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2019 Arkansas Code
Title 26 - Taxation
Subtitle 6 - Local Taxes
Chapter 75 - Municipal Sales and Use Taxes
Subchapter 6 - Advertising and Promotion Commission Act
§ 26-75-601. Penalty
Universal Citation: AR Code § 26-75-601 (2019)
Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.
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