Ark. Code Ann. § 26-18-212

If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.