Arkansas Code § 14-89-1101

Penalties
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Every member of any municipal improvement board who fails or refuses to make settlement as required by this subchapter, shall be guilty of a misdemeanor and, on conviction thereof, shall be fined in any sum not exceeding five hundred dollars ($500). In addition thereto, he may be imprisoned for a period not exceeding sixty (60) days. Acts 1895, No. 140, § 3, p. 205; C. & M. Dig., § 5720; Pope's Dig., § 7360; A.S.A. 1947, § 20-230.
Every member of any municipal improvement board who fails or refuses to make settlement as required by this subchapter, shall be guilty of a misdemeanor and, on conviction thereof, shall be fined in any sum not exceeding five hundred dollars ($500). In addition thereto, he may be imprisoned for a period not exceeding sixty (60) days. Acts 1895, No. 140, § 3, p. 205; C. & M. Dig., § 5720; Pope's Dig., § 7360; A.S.A. 1947, § 20-230.
Every member of any municipal improvement board who fails or refuses to make settlement as required by this subchapter, shall be guilty of a misdemeanor and, on conviction thereof, shall be fined in any sum not exceeding five hundred dollars ($500). In addition thereto, he may be imprisoned for a period not exceeding sixty (60) days. Acts 1895, No. 140, § 3, p. 205; C. & M. Dig., § 5720; Pope's Dig., § 7360; A.S.A. 1947, § 20-230.
Every member of any municipal improvement board who fails or refuses to make settlement as required by this subchapter, shall be guilty of a misdemeanor and, on conviction thereof, shall be fined in any sum not exceeding five hundred dollars ($500). In addition thereto, he may be imprisoned for a period not exceeding sixty (60) days.
Acts 1895, No. 140, § 3, p. 205; C. & M. Dig., § 5720; Pope's Dig., § 7360; A.S.A. 1947, § 20-230.

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