§ 26-18-209. Evading or defeating tax — Accomplice liability
Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.
§ 26-18-210. Prosecutions — Where permitted
Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.
§ 26-18-211. Failure to correct noncompliance after notification
If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return […]
§ 26-18-212. Failure to file a return after notification
If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to […]
§ 26-18-308. Disposition of revenues
All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, […]
§ 26-18-309. Defense of secretary in civil suits
When the Secretary of the Department of Finance and Administration is a defendant in a civil suit which seeks to recover damages from him or her personally resulting from any action taken by the secretary in his or her official capacity, the Attorney General of this state shall provide the defense for the secretary.
§ 26-18-102. Purpose
The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following: (1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.; (2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.; (3) […]
§ 26-18-508. Interest on deficiencies and overpayments
Interest shall be collected on tax deficiencies and paid on overpayments as follows: (1) A tax levied under any state tax law which is not paid when due is delinquent. Interest at the rate of ten percent (10%) per annum shall be collected on the total tax deficiency from the date the return for the […]
§ 26-18-103. Construction
Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.
§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records
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.