{"data":{"id":"us-ar/ark.-code-ann.-26-55-236","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-236","heading":"Failure to file reports, statements, or returns - Falsification - Penalties","body":"Upon conviction, a person who refuses or neglects to make any statement, report, or return required by this subchapter or who knowingly makes, aids, or assists another person in making a false statement in a return or report required by this subchapter to the Secretary of the Department of Finance and Administration is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.","path":["AR Code","Title 26","Chapter 55","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":"fbcfb8206cc75d2aa21d0fcad54fe1a513dcb5bac06fe7334964b5f5ebc1785e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-235","next":"us-ar/ark.-code-ann.-26-55-239"},"notice":"GroundRules: Original legal text. Not legal advice."}