Ark. Code Ann. § 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.