Attempt to evade or defeat tax

Ark. Code Ann. § 26-18-201 — under State Tax Procedure Generally.

Ark. Code Ann. § 26-18-201

(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.