§ 26-56-229 - Multiple violations. - Arkansas Statutes

26-56-229. Multiple violations.

(a) (1) In the event that assessments are made by the Director of the Department of Finance and Administration against the same operator or the same person for violating the provisions of 26-56-226, 26-56-227, or 26-56-228 within three (3) years of any assessment made by the director for previous violations of any of those provisions, the director shall assess a penalty of twenty dollars ($20.00) per gallon on all such fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the director shall assess a penalty of thirty dollars ($30.00) per gallon on all such fuel assessed.

(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in 26-56-226 -- 26-56-228, but shall be in addition to all other penalties provided therein.

(b) All assessments and procedures related to assessments authorized by 26-56-223 -- 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, 26-18-101 et seq.