Ark. Code Ann. § 26-18-501: Liability for tax payment generally

(a) The liability for the payment of taxes imposed under any state tax law is on the taxpayer or person as identified by the particular state tax law.

(b) Any person required to collect, truthfully account for, and pay over any state tax who willfully fails to collect the tax, or truthfully account and pay over the tax, or willfully attempts in any manner to evade or defeat any tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.

(c) As used in this section, "person" includes an officer, director, or employee of a corporation, a partner or employee of a partnership, or a member, manager, or employee of a limited liability company, who, as an officer, director, employee, partner, member, or manager is under a duty to perform the act in respect to which the violation occurs.

(d) This section shall not apply to the payment of corporate income taxes.