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Arkansas Code Title 26. Taxation § 26-55-902. Violation of provisions

Current as of March 28, 2024 | Updated by Findlaw Staff

(a)(1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a:

(A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and

(B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.

(2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.

(b) Each separate loading of a vehicle tank or compartment thereof in violation of this subchapter shall be deemed a separate offense.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-55-902. Violation of provisions - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-55-902/

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