Arkansas Code § 26-2-104

Violations in assessment or equalization generally
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Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100). Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.
Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100). Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.
Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100). Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.
Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100).
Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.

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