Go to previous versions
of
this Subchapter
Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115)
Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120)
Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212)
- Section 26-18-201 - Attempt to evade or defeat tax
- Section 26-18-202 - Failure to pay or file return
- Section 26-18-203 - False or fraudulent reports, etc
- Section 26-18-204 - False answers to questions or affidavits
- Section 26-18-205 - Failure to obey summons
- Section 26-18-206 - Conduct of business without license
- Section 26-18-207 - Continuance of business after forfeiture of bond
- Section 26-18-208 - Additional penalties and tax
- Section 26-18-209 - Evading or defeating tax - Accomplice liability
- Section 26-18-210 - Prosecutions - Where permitted
- Section 26-18-211 - Failure to correct noncompliance after notification
- Section 26-18-212 - Failure to file a return after notification
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.