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ARKANSAS STATUTES AND CODES
§ 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.
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.
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