2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
§ 26-57-417 - Decal or card with licensee's number.
(a) In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this subchapter shall procure and exhibit on each amusement device owned or operated under the license a decal or card showing the number of the license under which the amusement device is operated.
(b) (1) Any coin-operated amusement device exhibited without the decal or card showing the number of the license as required in subsection (a) of this section is declared to be the maintenance of a public nuisance, and the amusement device may be seized as provided in ยง 26-57-414.
(2) However, if the owner of the coin-operated amusement device is a licensed operator under this subchapter, the owner may redeem the coin-operated amusement device upon the payment of a penalty of ten dollars ($10.00).
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