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.Amended by Act 2019, No. 910,§ 3627, eff. 7/1/2019.Added by Act 2013, No. 1076,§ 3, eff. 8/16/2013.
Arkansas Legal Code