2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 14 - Tobacco Products Reporting Act
§ 26-57-1408 - Violations.

(a) (1) A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days.

(2) If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand families shall be removed from the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303.

(b) (1) A person that is not a stamp deputy or manufacturer that fails to file a complete and accurate report under this subchapter may cure the failure within thirty (30) days.

(2) If a person that is not a stamp deputy or manufacturer fails to fully cure a failure during the thirty-day period, the person is subject to a civil penalty of up to one thousand dollars ($1,000) per violation and is ineligible to hold any license, appointment, or commission of the state regarding cigarette sales for:

(A) Ninety (90) days for the first failure;

(B) One hundred eighty (180) days for the second failure; and

(C) One (1) year for the third and subsequent failures.