Section 26-58-122 - Procedures followed upon failure to pay severance taxes due the Arkansas Forestry Commission(a)(1) In the event that the Arkansas Forestry Commission determines that any individual or corporation has failed to pay all severance taxes due to the commission, the commission shall certify the commission's findings to the Revenue Division of the Department of Finance and Administration.(2) Upon receipt thereof, the Secretary of the Department of Finance and Administration shall immediately conduct an investigation of such matter.(3) Within thirty (30) days of receipt of the certification, the secretary shall report all findings to the commission.(b) If the secretary determines that all severance taxes due the commission are not being or have not been paid, the secretary shall immediately proceed to institute any legal action necessary to collect such tax.(c)(1) In the event the secretary fails to report to the commission within the time specified or the commission disagrees with the findings of the secretary, the State Forester shall file with the Governor, the Legislative Council, and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation a report of the matter.(2) The Governor shall then conduct an investigation into such failure to report by the secretary or disagreement as to tax liability with the commission, take whatever measures the Governor deems necessary to rectify the situation, and shall notify the Legislative Council and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation of the Governor's decision.Amended by Act 2019, No. 910,§ 4257, eff. 7/1/2019.Acts 1981, No. 730, § 12; A.S.A. 1947, § 84-2122; Acts 1997, No. 232, § 2.