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2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-249. Destruction of tobacco products upon conviction -- Procedure
Universal Citation: AR Code § 26-57-249 (2017)
- (a) Upon conviction of any person charged with a violation of any tobacco, vapor product, alternative nicotine product, or e-liquid product law or rule which resulted in the seizure of tobacco products, vapor products, alternative nicotine products, or e-liquid products, the court shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, or e-liquid products confiscated by the Director of Arkansas Tobacco Control or by any state, county, or municipal officer in this state.
- (b) Upon a finding of guilty of any person charged with a violation of a state tobacco, vapor product, alternative nicotine product, or e-liquid product law or rule in a proceeding before the Arkansas Tobacco Control Board that resulted in the seizure of tobacco products, vapor products, alternative nicotine products, or e-liquid products, the board shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, or e-liquid products confiscated by the director or by any state, county, or municipal officer in this state.
- (c) Every court of record in this state shall notify the director of the disposition made of each case in the court as to whether the defendant was convicted or acquitted.
- (d) Upon application of the director, the board or the court issuing a destruction order may instead release the tobacco products, vapor products, alternative nicotine products, or e-liquid products to the use and benefit of Arkansas Tobacco Control for suitable law enforcement or training purposes.
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