Upon conviction, a person who refuses or neglects to make any statement, report, or return required by this subchapter or who knowingly makes, aids, or assists another person in making a false statement in a return or report required by this subchapter to the Secretary of the Department of Finance and Administration is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.Amended by Act 2019, No. 910,§ 3967, eff. 7/1/2019.Acts 1941, No. 383, § 25; A.S.A. 1947, § 75-1127; Acts 2009, No. 655, § 50.
Arkansas Legal Code