The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.
Taxes and penalties as lien
Ark. Code Ann. § 26-54-108 — under Arkansas Corporate Franchise Tax Act of 1979.
Ark. Code Ann. § 26-54-108