Arkansas § 5-37-507 - Software and other devices and mechanisms used to falsify electronic records.
Full text of Arkansas Arkansas Code of 1987 Annotated § 5-37-507 — Software and other devices and mechanisms used to falsify electronic records., with citation guidance and answers to common questions.
§ 5-37-507. Software and other devices and mechanisms used to falsify electronic records.
It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law. A person that violates this section upon conviction is: Guilty of a Class C felony; and Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 5-37-507
What does Arkansas Code of 1987 Annotated § 5-37-507 cover?
Section 5-37-507 ("Software and other devices and mechanisms used to falsify electronic records.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 5-37-507?
A common citation format is "Arkansas Code of 1987 Annotated § 5-37-507" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 5-37-507 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.