2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 13 - Enforcement Enhancements
§ 26-57-1307 - Miscellaneous provisions.

(a) Notice and Review of Determination. (1) A determination by the Attorney General to not include or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review by the filing of a civil action for prospective declaratory or injunctive relief.

(2) The Pulaski County Circuit Court shall have exclusive jurisdiction over the civil action.

(3) In authorizing the civil action, the state does not waive its sovereign immunity from claims for monetary relief, costs, or attorney's fees, and no such relief shall be recoverable in any such civil action.

(b) Applicants for Licenses. No person or entity shall be issued a license or permit or granted a renewal of a license or permit by the Director of Arkansas Tobacco Control unless the person or entity has certified in writing under penalty of perjury that the person or entity will comply fully with this subchapter.

(c) Dates. For the year 2003:

(1) The first report of wholesalers required by § 26-57-1305(a) shall be due thirty (30) calendar days after April 3, 2003;

(2) The certifications by a tobacco product manufacturer described in § 26-57-1303(a) shall be due forty-five (45) calendar days after April 3, 2003; and

(3) The directory described in § 26-57-1303(b) shall be published or made available within ninety (90) calendar days after April 3, 2003.

(d) Promulgation of Regulations. The Attorney General, the Arkansas Tobacco Control Board, and the Department of Finance and Administration may promulgate regulations necessary to effect the purposes of this subchapter.

(e) Recovery of Costs and Fees by Attorney General. In an action brought by the Attorney General to enforce this subchapter, the Attorney General shall be entitled to recover the costs of the investigation, expert witness fees, costs of the action, and reasonable attorney's fees.

(f) Disgorgement of Profits for Violations of Subchapter. (1) If a court determines that a person or entity has violated this subchapter, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the Treasurer of State for deposit into the State Central Services Fund.

(2) Unless otherwise expressly provided, the remedies or penalties provided by this subchapter are cumulative to each other and to the remedies or penalties available under all other laws of this state.

(g) Construction and Severability. (1) If a court of competent jurisdiction finds that the provisions of this subchapter and of §§ 26-57-260 and 26-57-261 conflict and cannot be harmonized, the provisions of §§ 26-57-260 and 26-57-261 shall control.

(2) If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this subchapter causes §§ 26-57-260 and 26-57-261 to no longer constitute a qualifying or model statute as those terms are defined in the Master Settlement Agreement, that portion of this subchapter shall not be valid.

(3) If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this subchapter is for any reason held to be invalid, unlawful, or unconstitutional, the decision shall not affect the validity of the remaining portions of this subchapter or any part of this subchapter.

(h) For each nonparticipating manufacturer located outside the United States, each importer into the United States of the nonparticipating manufacturer's brand families that are sold in the state has joint and several liability with the nonparticipating manufacturer for deposit of all escrow amounts due under § 26-57-261 and payment of all penalties imposed under § 26-57-261.