(a) It shall be unlawful for any person to refuse to give the county assessor or the appointed deputy his or her name and a complete and accurate description of his or her personal and real property, together with the location and value of it.(b) Any person so refusing, upon conviction, shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) and not more than twenty-five dollars ($25.00).Acts 1929, No. 172, § 14; Pope's Dig., § 13665; A.S.A. 1947, § 84-443; Acts 2005, No. 1994, § 165.
Arkansas Legal Code