Arkansas Code Title 14. Local Government § 14-57-701. Penalty

(a) An owner of a vehicle, delinquent in the payment of the city or town vehicle tax for more than five (5) months, who thereafter uses and operates the vehicle upon the public roads, streets, and other public ways within the city or town levying the vehicle tax, or who knowingly permits the vehicle to be so used and operated by another, is guilty of a violation and upon conviction shall be subject to a fine of not less than twenty-five dollars ($25.00) nor more than fifty dollars ($50.00) for each violation.

(b) The fine assessed under this section shall be in addition to the tax and penalty for delinquent payment.