Failure to pay or file return

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Administration of State Taxes
  5. State Tax Procedure Generally
  6. Penalties and Offenses
  7. Failure to pay or file return

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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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