Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 18 - State Tax Procedure Generally > Subchapter 2 - Penalties and Offenses > § 26-18-210 - Prosecutions -- Where permitted.

§ 26-18-210 - Prosecutions -- Where permitted.

26-18-210. Prosecutions -- Where permitted.

Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.