§ 26-1-101. Definitions
As used in this act, unless the context otherwise requires: (1) “Credits” means the excess of the sum of all legal claims and demands, whether for money or other valuable things, or for labor or service due or to become due, to the person liable to pay taxes thereon, including deposits in banks or with […]
§ 26-2-101. Violations by officials generally
(a) A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall be a violation and malfeasance in office. (b) Upon conviction, the officer shall pay a fine of not more than five hundred dollars ($500) and shall be removed from office.
§ 26-2-102. Violation of law or order of Arkansas Public Service Commission
(a) Whoever shall violate any provisions of a law which the Arkansas Public Service Commission is required to administer, neglects or refuses to perform any duty therein required for which a penalty has not otherwise been provided, or neglects or refuses to obey any lawful requirement or order made by the commission shall forfeit to […]
§ 26-2-103. Loaning or using public money by officials
If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes, he or she shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five […]
§ 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 […]