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Arkansas Code Title 26. Taxation § 26-58-118. Natural resource transporters reports

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

(a) All transporters of natural resources, save and except only pipeline transporters, whenever and as often as requested by the Secretary of the Department of Finance and Administration shall furnish a report under oath and upon forms prescribed by secretary setting forth:

(1) The name of the shipper;

(2) The date of shipment;

(3) The quantity and type or character of such natural resources stated in units of measurements applicable thereto;

(4) The point of receipt for shipment and point of destination; and

(5) All such further information relating to the transportation of the natural resources as the secretary may reasonably require for the proper enforcement of the provisions of this subchapter.

(b) Any transporter failing to furnish the transporter's report as provided by this section shall be punished by fine of not less than fifty dollars ($50.00) and not more than five hundred dollars ($500) for each such offense.

(c) The willful false swearing in any report which may be furnished by the transporter in respect to any matter set forth in the report shall constitute perjury and shall be punishable as such.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-58-118. Natural resource transporters reports - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-58-118/

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