(a)(1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 - 26-56-228, but shall be in addition to all other penalties provided therein.(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 - 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.Amended by Act 2019, No. 910,§ 4070, eff. 7/1/2019.Acts 1995, No. 954, § 1. (a)(1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 - 26-56-228, but shall be in addition to all other penalties provided therein.(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 - 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.Amended by Act 2019, No. 910,§ 4070, eff. 7/1/2019.Acts 1995, No. 954, § 1.
Arkansas Legal Code