Ark. Code § 26-55-718

Current with legislation from 2024 effective through May 3, 2024.
Section 26-55-718 - Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties
(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.
(b) Each separate day of violation is a separate offense.

Ark. Code § 26-55-718

Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158; Acts 2009, No. 655, § 59.