{"data":{"id":"us-ar/ark.-code-ann.-26-39-301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-39-301","heading":"Penalty","body":"Any county collector who shall fail to file with the county clerk a full and complete list of all delinquent personal taxes on the day required by law shall be guilty of a violation punishable by a fine of one hundred dollars ($100) or removal from office.","path":["AR Code","Title 26","Chapter 39","Subchapter 3"],"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":"74fe405d6f35d079b47a205f511810eed3099aba40e3d2454c7ecb7a6b693b0d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-39-221","next":"us-ar/ark.-code-ann.-26-39-401"},"notice":"GroundRules: Original legal text. Not legal advice."}