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MILLER v. LEATHERS

No. 92-1031.

851 S.W.2d 421 (1993)

312 Ark. 522

Ruben MILLER, Appellant, v. Timothy LEATHERS, Commissioner of Revenues; Julia Hughes Jones, Auditor of the State of Arkansas; and Jimmie Lou Fisher Lumpkin, Treasurer of the State of Arkansas, Appellees.

Supreme Court of Arkansas.

April 19, 1993.

Attorney(s) appearing for the Case

Oscar Stilley, Fort Smith, for appellant.

Karen W. Hathaway, Susan G. Jones, Asst. Atty. Gen., Little Rock, for appellees.

DUDLEY, Justice.

Appellant registered and licensed his motor vehicle with the appellee Commissioner of Revenues. The license expired on December 31, 1990, and on March 15, 1991, two and one-half months after the license expired, appellant sought to renew it. He signed an affidavit that he had not operated his car during the period that the license was expired. The Commissioner waived the penalty for failing to timely renew the license, see Ark.Code Ann. §...

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