Ark. Code Ann. § 3-5-223: Actions to recover taxes

(a) Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes.

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