A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
Ark. Code Ann. § 26-18-509
Liability for payment of taxes — Falsification of sales transaction records
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Acts 2013, No. 1076, § 3; 2019, No. 910, § 3627.
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.