Section 26-26-1604 - Delinquency in filing statement(a)(1) Unless for good cause shown, should any company fail to file on or before March 1 the complete statement required of it by §§ 26-26-1602 and 26-26-1603, the time for making the return shall be extended for not more than sixty (60) days.(2) The Tax Division of the Arkansas Public Service Commission shall advise the company in writing of the delinquency, and, thereafter, should the company fail to file the statement before May 1, the division shall immediately report the delinquency to the commission, and should delinquency exist on May 31 of the assessment year, the commission shall certify the delinquency to the Secretary of the Department of Finance and Administration.(b)(1) By proper action in the name of the state, the secretary may recover from any delinquent company a penalty not to exceed one hundred dollars ($100) for each day's delinquency, beginning as of March 1 of the assessment year.(2) In the alternative, the secretary may petition the commission for revocation of the certificate or permit of authority issued to the delinquent company to operate in the State of Arkansas.Amended by Act 2019, No. 910,§ 3686, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 3685, eff. 7/1/2019.Acts 1927, No. 129, § 19; Pope's Dig., § 2045; Acts 1961, No. 129, § 3; 1983, No. 579, § 2; 1983, No. 602, § 2; A.S.A. 1947, § 84-607; Acts 2003, No. 831, § 2.