Arkansas Code Title 26. Taxation § 26-51-808. Failure to file or file completely--Supplementary return

(a) If the Secretary of the Department of Finance and Administration shall be of the opinion that any taxpayer has failed to file a return or failed to include in a return filed, either intentionally or through error, items of taxable income, the secretary may require from the taxpayer a return or a supplementary return, under oath, in such form as he or she shall prescribe, of all the items of income which the taxpayer received during the year for which the return is made, whether or not taxable under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.

(b) If from a supplementary return or otherwise, the Secretary of the Department of Finance and Administration finds that any items of income taxable under the Income Tax Act of 1929, § 26-51-101 et seq., have been omitted from the original return, he or she may require the items so omitted to be disclosed to him or her, under oath of the taxpayer, and to be added to the original return.

(c) Such supplementary return and the correction of original shall not relieve the taxpayer from any of the penalties to which he or she may be liable under any provision of the Income Tax Act of 1929, § 26-51-101 et seq.