Ark. Code Ann. § 26-59-112: Secretary to make return when no return filed

If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.