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 26-18-204 - False answers to questions or affidavits

Universal Citation:
AR Code § 26-18-204 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who makes or presents any false affidavit concerning any list, schedule, statement, report, or return, or for any other purpose, filed with the secretary or required to be filed by any state tax law, shall be guilty of a Class D felony.

Acts 1979, No. 401, § 39; A.S.A. 1947, § 84-4739; Acts 1987, No. 502, § 11.


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