Ark. Code § 26-18-209

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-18-209 - Evading or defeating tax - Accomplice liability

Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.

Acts 1991, No. 3, § 10.