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ARKANSAS STATUTES AND CODES
§ 26-18-209 - Evading or defeating tax -- Accomplice liability.
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 Director of the Department of Finance and Administration.
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 Director of the Department of Finance and Administration.
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