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Home » US Law » 2020 Arkansas Code » Title 26 - Taxation » Subtitle 1 - General Provisions » Chapter 2 - Penalties and Offenses Generally » § 26-2-104. Violations in assessment or equalization generally

Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100).