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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 5 - LIABILITY AND PAYMENT (§§ 26-18-501 — 26-18-509)
Section 26-18-509 - Liability for payment of taxes - Falsification of sales transaction records
Universal Citation:
AR Code § 26-18-509 (2023)
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A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
Amended by Act 2019, No. 910,§ 3627, eff. 7/1/2019.
Added by Act 2013, No. 1076,§ 3, eff. 8/16/2013.
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