For the first time, the Department of Finance and Administration is shutting down an Arkansas business for not paying taxes. Tax collectors, though, say this isn`t the first time Wild River Country, the state`s largest waterpark, has run into tax trouble. Under an act passed in 2003, the state can shut down a business that doesn`t file and pay taxes for three months straight. Other businesses have been cited, but they quickly worked out payment agreements or decided to appeal. Wild River Country did neither. Calls to the parent company and others with connections to the water park went unreturned.