Arkansas – Penalties Enacted for Falsifying Electronic Sales Records

SALT Report 2373 – The Arkansas Senate enacted legislation that makes it a criminal offense to knowingly manufacture, sell, make available, purchase, install, transfer, possess, or use software or any other device designed to falsify the electronic records of an electronic cash register or point-of-sale system for the purpose of evading sales taxes.

Any person caught and convicted of owning, manufacturing, or using one of these devices will be guilty of a Class C felony and liable for all taxes assessed. Additionally, the person will be subject to a civil penalty equal to the total amount of taxes evaded, not collected, or not accounted for and paid to the Department of Finance and Administration.

For Further Information

Arkansas State Legislature – Senate Bill 718, Act 1076 Laws 2013