2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-213 - Distributor's license -- Requirement -- Penalty for noncompliance.

(a) It shall be unlawful for any distributor to receive, use, sell, or distribute any motor fuel or to engage in business within this state unless the distributor is the holder of an uncancelled license issued by the Director of the Department of Finance and Administration to engage in the business or, if the distributor is an agent, commission or otherwise, of a distributor as defined in this subchapter, unless the agent is the holder of a certified duplicate copy of an uncancelled license issued by the director to the agent's principal.

(b) (1) Upon conviction, a person who engages in business in the State of Arkansas as a distributor without being the holder of an uncancelled license to engage in the business is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.

(2) Each day or any part thereof during which any person shall engage in business as a distributor without being the holder of an uncancelled license shall constitute a separate offense within the meaning of this section.