An acoustic liner has a honeycomb layer disposed between a first panel and a permeable panel and includes a plurality of serpentine walls spaced apart from one-another. Adjacent serpentine walls outline in-part a first region carried by the first panel and an opposing second region carried by the permeable panel. The first and second regions are offset such that a centerline distance extending between the regions and centered between adjacent walls is greater than a distance measured directly between the panels, enabling the design of thinner acoustic liners. The regions and adjacent walls further define a cell having a constricted portion communicating between an end portion and an entry portion such that the constricted portion creates a frequency shift.