{"data":{"id":"us-ar/ark.-code-ann.-26-18-202","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-202","heading":"Failure to pay or file return","body":"Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D 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":"9fd540b302249f47a0d0c7a797fe2ef4b272c608e0d538188c12cf25b238a5f8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-201","next":"us-ar/ark.-code-ann.-26-18-203"},"notice":"GroundRules: Original legal text. Not legal advice."}