Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 18 - State Tax Procedure Generally > Subchapter 2 - Penalties and Offenses > § 26-18-205 - Failure to obey summons.

§ 26-18-205 - Failure to obey summons.

26-18-205. Failure to obey summons.

Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers shall be guilty of a Class D felony.