§ 26-56-106 - Failure, refusal, etc., to make report or pay tax -- Penalties, interest -- Attorney's fees. - Arkansas Statutes

26-56-106. Failure, refusal, etc., to make report or pay tax -- Penalties, interest -- Attorney's fees.

(a) (1) Once a supplier, dealer, or user of distillate special fuel or liquefied gas special fuels has become liable to file a report with the Director of the Department of Finance and Administration, he or she must continue to file a report, even though no tax is due, until such time as he or she notifies the director in writing that he or she is no longer liable for those reports.

(2) Any supplier, dealer, or user of distillate special fuel or liquefied gas special fuels who fails, neglects, or refuses to make any report required by this chapter or to pay any tax levied at the time and in the manner required in this chapter in addition to any other penalty provided in this chapter shall be liable for the amount of the tax due, plus any penalties allowed by law.

(b) If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall be imposed and collected as attorney's fees.