Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.
Ark. Code Ann. § 26-18-202
Failure to pay or file return
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 2 court decisions — leading case Owens v. State (2003)
Most recently applied in Stark Ligon, as Executive Director of the Supreme Court Committee on Professional Conduct v. Bobby D. McCallister Attorney at Law, Arkansas Bar No. 91103, an Original Action (February 2020)
Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.