Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.
Ark. Code Ann. § 26-62-106
False or fraudulent reports — Fraudulent avoidance of tax — Penalty
Known as the Alternative Fuels Tax Law
The act spans §§ 26-62-101 to 26-62-214 (25 sections).
Acts 1993, No. 1119, § 6.
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.