Arkansas Code Title 26. Taxation § 26-50-102. Retailers list

(b) Any wholesale concern selling merchandise in this state failing and refusing to give the information in writing, as requested by the secretary, is declared to be liable for any and all tax and penalty found to be due by the retailer for such period of time as is determined by the secretary in event the tax is not collectible from the retailer.

(c) The provisions of this section shall apply to out-of-state wholesalers, their agents, solicitors, salespersons, or collectors. Any person, firm, corporation, solicitor, salesperson, agent, or collector who fails, neglects, or refuses to give the information so requested, in addition to being liable for tax and penalty found due, shall be guilty of aiding in evasion of the payment of such tax and, upon conviction in any court of this state, shall be fined in any sum not less than fifty dollars ($50.00) nor more than one thousand dollars ($1,000) for each offense.