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.
Ark. Code Ann. § 26-18-209
Evading or defeating tax — Accomplice liability
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001 to 26-18-904 (79 sections).
Acts 1991, No. 3, § 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.