{"data":{"id":"us-ar/ark.-code-ann.-26-55-718","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-718","heading":"Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties","body":"(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.\n\n(b) Each separate day of violation is a separate offense.","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":"18992145821ed485447bd3a1543381e968b4b2ce92d6b96b171346e205620c03","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-717","next":"us-ar/ark.-code-ann.-26-55-719"},"notice":"GroundRules: Original legal text. Not legal advice."}