Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 18 - State Tax Procedure Generally > Subchapter 2 - Penalties and Offenses > § 26-18-202 - Failure to pay or file return.

§ 26-18-202 - Failure to pay or file return.

26-18-202. Failure to pay or file return.

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.