Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers shall be guilty of a Class D felony.
Ark. Code Ann. § 26-18-205
Failure to obey summons
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001 to 26-18-904 (79 sections).
Acts 1979, No. 401, § 38; A.S.A. 1947, § 84-4738; Acts 1987, No. 502, § 10.
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.