2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-231 - Failure to allow inspection unlawful.
A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to permit the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's stock of tobacco products, vapor products, alternative nicotine products, e-liquid products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter is guilty of a Class A misdemeanor.
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