Ark. Code Ann. § 26-2-108
This is the official text of Ark. Code Ann. § 26-2-108, 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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Nonperformance of duty by county clerk, county assessor, or county collector
Official statutory text
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 prevented or hindered or where any property required to be listed for taxation or for the collection of taxes thereon or the valuation thereof is entered on the tax books or lists at less than the true value shall forfeit and pay to the state, for every neglect, refusal, connivance, or consent, not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), at the discretion of the circuit court, to be recovered by an action in the name of the state before the circuit court of the proper county. Acts 1883, No. 114, § 206, p. 199; C. & M. Dig., § 10168; Pope's Dig., § 13950; A.S.A. 1947, § 84-1608.
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 prevented or hindered or where any property required to be listed for taxation or for the collection of taxes thereon or the valuation thereof is entered on the tax books or lists at less than the true value shall forfeit and pay to the state, for every neglect, refusal, connivance, or consent, not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), at the discretion of the circuit court, to be recovered by an action in the name of the state before the circuit court of the proper county.
Acts 1883, No. 114, § 206, p. 199; C. & M. Dig., § 10168; Pope's Dig., § 13950; A.S.A. 1947, § 84-1608.
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 prevented or hindered or where any property required to be listed for taxation or for the collection of taxes thereon or the valuation thereof is entered on the tax books or lists at less than the true value shall forfeit and pay to the state, for every neglect, refusal, connivance, or consent, not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), at the discretion of the circuit court, to be recovered by an action in the name of the state before the circuit court of the proper county.
Acts 1883, No. 114, § 206, p. 199; C. & M. Dig., § 10168; Pope's Dig., § 13950; A.S.A. 1947, § 84-1608.
Status: in_force
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