{"data":{"id":"us-ar/ark.-code-ann.-26-18-212","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-212","heading":"Failure to file a return after notification","body":"If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a) , § 26-51-908(g)(2) , § 26-52-501(a) , § 26-53-125(a)(1) , or § 26-55-229(b) , because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.","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":"54613294c7c9fb61c96199ffbd4743164ab2e8d2cf21975997e5ceca25aabab7","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-211","next":"us-ar/ark.-code-ann.-26-18-301"},"notice":"GroundRules: Original legal text. Not legal advice."}