Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 1 - General Provisions > Chapter 2 - Penalties And Offenses Generally > § 26-2-110 - Improper tax collecting.

§ 26-2-110 - Improper tax collecting.

26-2-110. Improper tax collecting.

If any collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he shall be guilty of a Class C felony.