Ark. Code Ann. § 26-2-107
This is the official text of Ark. Code Ann. § 26-2-107, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Disposition of property to avoid assessment
Official statutory text
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 recipient of the property that the property is to be reconveyed, restored, or redelivered to the person so disposing of the property, he or she shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). Acts 1873, No. 124, § 137, p. 294; C. & M. Dig., § 10172; Pope's Dig., § 13954; A.S.A. 1947, § 84-1617; Acts 2005, No. 1994, § 162.
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 recipient of the property that the property is to be reconveyed, restored, or redelivered to the person so disposing of the property, he or she shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
Acts 1873, No. 124, § 137, p. 294; C. & M. Dig., § 10172; Pope's Dig., § 13954; A.S.A. 1947, § 84-1617; Acts 2005, No. 1994, § 162.
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 recipient of the property that the property is to be reconveyed, restored, or redelivered to the person so disposing of the property, he or she shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
Acts 1873, No. 124, § 137, p. 294; C. & M. Dig., § 10172; Pope's Dig., § 13954; A.S.A. 1947, § 84-1617; Acts 2005, No. 1994, § 162.
Status: in_force
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