Evading or defeating tax — Accomplice liability

Ark. Code Ann. § 26-18-209 — under State Tax Procedure Generally.

Ark. Code Ann. § 26-18-209

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 Secretary of the Department of Finance and Administration.