Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 18 - State Tax Procedure Generally > Subchapter 2 - Penalties and Offenses > § 26-18-209 - Evading or defeating tax -- Accomplice liability.

§ 26-18-209 - Evading or defeating tax -- Accomplice liability.

26-18-209. Evading or defeating tax -- Accomplice liability.

Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Director of the Department of Finance and Administration.