2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-227 - Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption.
(a) Any person who engages in the business of owning, operating, or leasing any vending machines containing tobacco products, vapor products, alternative nicotine products, or e-liquid products without first obtaining the license described in this subchapter is declared to be maintaining a public nuisance.
(b) Any vending machine so operated may be seized and sold by the Director of Arkansas Tobacco Control at public auction upon the order of the Pulaski County Circuit Court.
(c) These machines may be redeemed prior to sale by the owner upon the payment of all taxes or fees due on the machine and all costs and expenses incurred in enforcing this section if the offender pays all taxes, fees, and costs within ten (10) days after seizure of the machines by the director.
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