2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-245 - Unstamped products or products with unpaid taxes -- Criminal offense -- Deceptive trade practice.

(a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed thereon the stamps required by this subchapter or any other tobacco products upon which the taxes imposed by this subchapter have not been paid is guilty of a criminal offense that is a:

(1) Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or

(2) Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).

(b) (1) A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under §§ 4-88-101 -- 4-88-115 and may be enforced by the Attorney General.

(2) Each purchase, sale, or offer to sell cigarettes or other tobacco products in violation of subsection (a) of this section constitutes a separate violation.