Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-808 - FAILURE TO FILE RETURN OR INCLUDE INCOME
Rule 1.26-51-808(c) - Penalties, Prosecution, Jeopardy Assessments

Even though a taxpayer fully complies with a request by the Department to file a return or amended return, any penalties justifiable under ACA 26-18-208 may be assessed against the taxpayer. Moreover, in the case of intentional failure to disclose taxable income (i.e. fraud), a referral to the appropriate Prosecuting Attorney for criminal prosecution may be appropriate. ACA 26-18-201 et seq.

Where a taxpayer refuses to promptly comply with a request by the Department to properly prepare and file a return or amended return, the Department may make a jeopardy assessment against the taxpayer as set forth in ACA 26-18-402.