2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 12 - Vending Devices Decal Act of 1997
§ 26-57-1211 - Vending devices without decal affixed -- Seizure and forfeiture.
(a) When any vending device as defined in ยง 26-57-1203(9) is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending device decal affixed thereon as may otherwise be provided for by the laws of this state, the vending device, including all cash in the receptacle thereof, if any, shall be considered forfeited to the State of Arkansas because of the absence of the required vending device decal from the vending device.
(b) The vending device may be seized and sealed on site at its location by the Director of the Department of Finance and Administration or his or her authorized agent, and the vending device shall not be removed from the location by any person until the vending device is released from seizure by the director or his or her authorized agent.
(c) The vending device may be seized by any authorized agent of the director, or by any sheriff or other law enforcement officer of this state acting upon the request and at the direction of the director.
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