(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9. (a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9. (a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9. (a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9.
‹ Prev All Arkansas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.