Arkansas Code Title 26. Taxation § 26-65-104. Liability for tax

(a) Except as otherwise provided in this section, an affected business entity is liable for the tax imposed under this chapter.

(b) If an affected business entity fails to pay the full amount of tax due under this chapter, the Secretary of the Department of Finance and Administration, in addition to assessing the affected business entity for the tax liability, may assess the individual members of the affected business entity based on the member's pro rata share of the income as determined by the member's pro rata interest.