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Arkansas Code Title 5. Criminal Offenses § 5-37-507. Software and other devices and mechanisms used to falsify electronic records

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

(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.

(b) A person that violates this section upon conviction is:

(1) Guilty of a Class C felony; and

(2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.

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Cite this article: FindLaw.com - Arkansas Code Title 5. Criminal Offenses § 5-37-507. Software and other devices and mechanisms used to falsify electronic records - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-5-criminal-offenses/ar-code-sect-5-37-507/

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