Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who makes or presents any false affidavit concerning any list, schedule, statement, report, or return, or for any other purpose, filed with the secretary or required to be filed by any state tax law, shall be guilty of a Class D felony.
Ark. Code Ann. § 26-18-204
False answers to questions or affidavits
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 1 court decision — leading case Taber v. Pledger (1990)
Most recently applied in Taber v. Pledger (June 1990)
Acts 1979, No. 401, § 39; A.S.A. 1947, § 84-4739; Acts 1987, No. 502, § 11.
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.