Ark. Code Ann. § 26-56-213: Bonded and unbonded users - Knowing failure to pay tax or penalty

Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:

(1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or

(2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214 .