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Arkansas Code of 1987 (2024)
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 26-18-206 - Conduct of business without license
Universal Citation:
AR Code § 26-18-206 (2024)
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Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation.
Acts 1979, No. 401, § 34; A.S.A. 1947, § 84-4734.
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