Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-18-202: Failure to pay or file return

Where this section sits in the code

AR Code
Title 26
Chapter 18
Subchapter 2

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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