Liability for payment of taxes — Falsification of sales transaction records

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Administration of State Taxes
  5. State Tax Procedure Generally
  6. Liability and Payment
  7. Liability for payment of taxes — Falsification of sales transaction records

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A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.


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