Receipts by Department of Finance and Administration — Additional penalty

Ark. Code Ann. § 19-2-203 — under State Revenues — Receipts and Expenditures Generally.

Ark. Code Ann. § 19-2-203

(a) If a person, firm, corporation, partnership, or business makes payment to the Department of Finance and Administration for a license or fees imposed by the laws of this state by means of a check, draft, or order drawn on a bank, person, firm, or corporation, and the check, draft, or order is returned by the bank, person, firm, or corporation without having been paid in full, then the Secretary of the Department of Finance and Administration may impose a penalty.

(b) The penalty imposed under this section:(1) Shall be in the amount of either ten percent (10%) of the face amount of the check, draft, or order or twenty dollars ($20.00), whichever is greater, against the maker or drawer of the check, draft, or order; and(2) Is cumulative to any other penalties provided by law.

(1) Shall be in the amount of either ten percent (10%) of the face amount of the check, draft, or order or twenty dollars ($20.00), whichever is greater, against the maker or drawer of the check, draft, or order; and

(2) Is cumulative to any other penalties provided by law.