{"data":{"id":"us-ar/ark.-code-ann.-26-75-601","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-75-601","heading":"Penalty","body":"Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.","path":["AR Code","Title 26","Chapter 75","Subchapter 6"],"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":"0aae04ab0a04f96a234da42afb0a01bc28e39535fd092c6fa1a78bd099352b90","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-75-508","next":"us-ar/ark.-code-ann.-26-75-602"},"notice":"GroundRules: Original legal text. Not legal advice."}