Ark. Code Ann. § 26-75-601: Penalty

Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.