{"data":{"id":"us-ar/ark.-code-ann.-26-18-201","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-201","heading":"Attempt to evade or defeat tax","body":"(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.\n\n(b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.","path":["AR Code","Title 26","Chapter 18","Subchapter 2"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"a46ad7f142d5a0ab0eeaa584d8e7bf02a8e1cd5ffb413c6f0196735d01750638","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-105","next":"us-ar/ark.-code-ann.-26-18-202"},"notice":"GroundRules: Original legal text. Not legal advice."}