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General Provisions
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Section
26-62-101
Title
Section
26-62-102
Definitions
Section
26-62-103
Penalties
Section
26-62-104
Rules
Section
26-62-105
Failure, refusal, etc., to make report or pay tax — Penalties, interest — Attorney's fees
Section
26-62-106
False or fraudulent reports — Fraudulent avoidance of tax — Penalty
Section
26-62-107
Assessment of delinquent tax — Time limitations
Section
26-62-108
Conflicts with Arkansas Tax Procedure Act
Section
26-62-109
Disposition of revenue
Section
26-62-110
Conflicts with other laws
Section
26-62-111
Audits