Arkansas Code Title 26. Taxation § 26-39-502. Failure to pay state

(1) The commissions allowed him or her by law;

(2) The sum of twenty-five percent (25%) on the amount; and

(3) A penalty of five percent (5%) per month on the amount wrongfully withheld, to be computed from the time it ought to have been paid until actual payment. The Auditor of State shall charge the delinquent accordingly, and the amount of principal and forfeitures may be recovered as provided for in this subchapter.