Arkansas Code § 26-51-1305

Liability of franchise holders
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Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld. Acts 1987, No. 899, § 4; 2007, No. 732, § 3.
Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld. Acts 1987, No. 899, § 4; 2007, No. 732, § 3.
Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld. Acts 1987, No. 899, § 4; 2007, No. 732, § 3.
Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld.
Acts 1987, No. 899, § 4; 2007, No. 732, § 3.

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