shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
Ark. Code Ann. § 26-18-810
Disclosure or use of information by preparers of returns
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Acts 1989, No. 590, § 1; 1991, No. 998, § 1.
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.