Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-2-101 Violations by officials generally
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(a) A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall be a violation and malfeasance in office. (b) Upon conviction, the officer shall pay a fine of not more than five hundred dollars ($500) and shal…
Ark. Code Ann. § 26-2-102 Violation of law or order of Arkansas Public Service Commission
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(a) Whoever shall violate any provisions of a law which the Arkansas Public Service Commission is required to administer, neglects or refuses to perform any duty therein required for which a penalty has not otherwise been provided, or neglects or refuses to obey any lawful requir…
Ark. Code Ann. § 26-2-103 Loaning or using public money by officials
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If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes, he or she shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000…
Ark. Code Ann. § 26-2-104 Violations in assessment or equalization generally
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Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a v…
Ark. Code Ann. § 26-2-105 County assessor failing or neglecting to make appraisals
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(a) Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which…
Ark. Code Ann. § 26-2-106 Failure to list and value property
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(a) (1) Any county assessor or any member of a county equalization board who shall knowingly and willfully fail or refuse to list and value any item of property subject to taxation, knowing that the item of property is subject to taxation and is not listed and valued for that yea…
Ark. Code Ann. § 26-2-107 Disposition of property to avoid assessment
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If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away, or otherwise dispose of the property, under or subject to any agreement expressed or implied or any understanding with the purchaser, donee, or …
Ark. Code Ann. § 26-2-108 Nonperformance of duty by county clerk, county assessor, or county collector
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Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be pr…
Ark. Code Ann. § 26-2-109 County collector purchasing tax land
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(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes. (b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred…
Ark. Code Ann. § 26-2-110 Improper tax collecting
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If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
Ark. Code Ann. § 26-2-111 Fraudulent statement of accounts by collecting officer
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Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of i…
Ark. Code Ann. § 26-2-112 Removal of county judge
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Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other officer collecting or holding revenues belonging to the State of Arkansas, or to any county therein, or receives a bribe…
Ark. Code Ann. § 26-2-113 Prosecution by state
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Nothing contained in this section and §§ 26-2-111, 26-2-112, and 26-2-114 shall preclude the State of Arkansas from prosecuting county officers or others for the acts complained of under any of the criminal laws of this state.
Ark. Code Ann. § 26-2-114 Taxpayer suit to recover taxes lost by corruption in office
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(a) If any taxpayer in any county in this state has knowledge of corruption in office whereby the State of Arkansas, or any county therein, has been deprived of its just revenues, he or she shall have the right, in his or her own name as a taxpayer, to institute legal proceedings…