{"data":{"id":"us-ar/ark.-code-ann.-26-62-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-62-106","heading":"False or fraudulent reports - Fraudulent avoidance of tax - Penalty","body":"Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.","path":["AR Code","Title 26","Chapter 62","Subchapter 1"],"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":"e430ac66ae3285319e83a1a9eb1a2aef63ef814dea2b5c49580ac7a4b1909e9a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-62-105","next":"us-ar/ark.-code-ann.-26-62-107"},"notice":"GroundRules: Original legal text. Not legal advice."}