If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
Ark. Code Ann. § 26-2-110
Improper tax collecting
Applied in 1 court decision — leading case Tucker v. Holt (2000)
Most recently applied in Tucker v. Holt (December 2000)
Acts 1873, No. 124, § 83, p. 294; C. & M
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.