Penalties

Ark. Code Ann. § 26-55-902 — under Motor Fuels Taxes.

Ark. Code Ann. § 26-55-902

(a) (1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a: (A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and(B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.(2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.

(1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a: (A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and(B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.

(A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and

(B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.

(2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.

(b) Each separate loading of a vehicle tank or compartment thereof in violation of this subchapter shall be deemed a separate offense.