{"data":{"id":"us-ar/ark.-code-ann.-26-55-716","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-716","heading":"Failure or refusal to pay tax - Penalties, interest, and costs","body":"Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of six percent (6%) per annum from the date when due until paid. If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall also be imposed and collected as attorney's fees.","path":["AR Code","Title 26","Chapter 55","Subchapter 7"],"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":"055b7d848eb1643455a01525f67e1586294827cf4cb9aae4a982ba6978127a9b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-714","next":"us-ar/ark.-code-ann.-26-55-717"},"notice":"GroundRules: Original legal text. Not legal advice."}