2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 12 - Vending Devices Decal Act of 1997
§ 26-57-1209 - Penalties.

(a) (1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§ 26-57-1204 and 26-57-1206, shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Director of the Department of Finance and Administration in accordance with the provisions of § 26-57-1204.

(2) (A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the director a penalty which the person shall pay to the director and which the director shall assess against the person.

(B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.

(b) Upon conviction, a person who is the operator of a vending device who places the vending device in operation in this state for use or operation by members of the general public without first attaching to the vending device a valid and current annual vending device decal or special vending device decal under this subchapter is guilty of a Class C misdemeanor for each vending device found not to have a valid and current annual vending device decal or special vending device decal under this subchapter.