2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 12 - Vending Devices Decal Act of 1997
§ 26-57-1213 - Sale of device upon forfeiture.

(a) In the event the Director of the Department of Finance and Administration or his or her authorized agent finds that the vending device, including the cash contents, if any, should be forfeited to the State of Arkansas, the director or his or her authorized agent shall make a written determination of forfeiture of the vending device to the State of Arkansas, and the director shall direct the sale of the vending device.

(b) The vending device shall be sold by the director, his or her authorized agent, the sheriff in the county where it was seized, or the sheriff of Pulaski County after thirty-days' written notice of sale, which notice of sale shall be given:

(1) In writing to the owner of the vending device at the owner's last known address;

(2) In writing to the operator of the vending device at the operator's last known address; and

(3) By posting five (5) notices of sale in conspicuous places in the county where the sale of the vending device is to be held. One (1) of the notices of sale shall be posted on a bulletin board at the county courthouse of the county.

(c) At the discretion of the director, notice of sale of the vending device may be given, alternatively to posting, by publishing the notice of sale in a newspaper of general circulation in the county at least thirty (30) days prior to the sale.