Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation.
Ark. Code Ann. § 26-18-206
Conduct of business without license
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001 to 26-18-904 (79 sections).
Acts 1979, No. 401, § 34; A.S.A. 1947, § 84-4734.
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.