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2020 Arkansas Code
Title 5 - Criminal Offenses
Subtitle 4 - Offenses Against Property
Chapter 37 - Forgery and Fraudulent Practices
Subchapter 5 - Business and Commercial Offenses Generally
§ 5-37-507. Software and other devices and mechanisms used to falsify electronic records
Universal Citation: AR Code § 5-37-507 (2020)
(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.
(b) A person that violates this section upon conviction is:
(1) Guilty of a Class C felony; and
(2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.
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