2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-226 - Penalties.
Any person within the jurisdiction of this state who is not licensed to sell, deliver, or cause to be delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products to consumers and who sells, takes orders from, delivers, or causes to be delivered immediately or in the future any tobacco products, vapor products, alternative nicotine products, or e-liquid products to consumers, is guilty of a Class A misdemeanor.
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