{"data":{"id":"us-ar/ark.-code-ann.-26-18-209","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-209","heading":"Evading or defeating tax - Accomplice liability","body":"Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.","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":"6a846508e169e24e1f8c99eb58bf232d1a2a99f617b46ad2a98ea2b9ab646aec","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-208","next":"us-ar/ark.-code-ann.-26-18-210"},"notice":"GroundRules: Original legal text. Not legal advice."}