Ark. Code Ann. § 26-57-250: Civil action to recover tax and penalties - Party defendants

(a) When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties.

(b) The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.