{"data":{"id":"us-ar/ark.-code-ann.-26-56-213","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-56-213","heading":"Bonded and unbonded users - Knowing failure to pay tax or penalty","body":"Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:\n\n(1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or\n\n(2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214 .","path":["AR Code","Title 26","Chapter 56","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":"5aec9df599143b8cc1a1e5f076ff911ad48635c3147c310220b7bdaa9c7489fd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-56-212","next":"us-ar/ark.-code-ann.-26-56-214"},"notice":"GroundRules: Original legal text. Not legal advice."}