Operation of a vehicle without a valid license plate in violation of § 27-14-304 is not a lesser-included offense of willfully attempting to evade or defeat the payment of tax, in violation of this section, and failure to pay tax, in violation of § 26-18-202; it is possible to commit the greater offenses without committing the offense of operating a vehicle without a license plate, and the lesser charge requires proof of an additional element not required under the greater offenses. Owens v. State, 354 Ark. 644, 128 S.W.3d 445 (2003).
Statute of Limitations.
Where defendant was charged with willfully attempting to evade or defeat the payment of tax, in violation of this section, and was convicted of failure to pay tax, in violation of § 26-18-202, the six-year statute of limitations under § 26-18-306(j) was applicable rather than the more general three-year limitations period under § 5-1-109(b)(2); section 26-18-306(j) specifically provides a six-year limitations period for prosecutions for any of the various criminal offenses arising under the provisions of any state tax law, and it is a well-settled principle of law that a general statute does not apply when a specific one governs the subject matter. Owens v. State, 354 Ark. 644, 128 S.W.3d 445 (2003).
Cited:
McCuen v. State, 328 Ark. 46, 941 S.W.2d 397 (1997); Davis v. State, 94 Ark. App. 240, 228 S.W.3d 529 (2006).
Notes of Decisions
Cited in 4
cases, 1997–2012 · leading case: Owens v. State, 128 S.W.3d 445 (Ark. 2003).
Owens v. State, 128 S.W.3d 445 (Ark. 2003). · cites it 10דAppellant Rodney Parker Owens was charged in the Benton County Circuit Court with the offense of attempting to evade or defeat the payment of tax, a Class C felony, in violation of Ark. Code Ann. § 26-18-201 (Repl. 1997). The jury convicted him of the lesser-included offense of…”
McCuen v. State, 941 S.W.2d 397 (Ark. 1997). · cites it 2ד1993)), one count of tax evasion ( Ark. Code Ann. § 26-18-201 (Repl. 1992)), one count of accepting gratuities and kickbacks ( Ark.”
Ligon v. Davis, 2012 Ark. 440, 424 S.W.3d 863. · cites it 2דAccordingly, Respondent was charged in Jefferson County Circuit Court with the felony offense of attempting to evade or defeat a tax, a Class C felony and a violation of Ark. Code Ann. § 26-18-201 (Repl.2012). The instant disbarment proceeding stems from this felony charge.”
Davis v. State, 228 S.W.3d 529 (Ark. Ct. App. 2006). · cites it 10דFollowing ajury trial in Jefferson County Circuit Court, appellant Fred Davis was found guilty of attempting to evade or defeat a state tax in violation of Ark. Code Ann. § 26-18-201 (a) (Repl. 1997).”
Ark. Code Ann. § 26-18-201(a): 1 case
Owens v. State, 128 S.W.3d 445 (Ark. 2003). “Appellant Rodney Parker Owens was charged in the Benton County Circuit Court with the offense of attempting to evade or defeat the payment of tax, a Class C felony, in violation of Ark. Code Ann. § 26-18-201 (Repl. 1997). The jury convicted him of the lesser-included offense of…”
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