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2018 Arkansas Code
Title 3 - Alcoholic Beverages
Chapter 9 - On-Premises Consumption
Subchapter 2 - Alcoholic Beverages Generally
§ 3-9-229. Collection of taxes
Universal Citation: AR Code § 3-9-229 (2018)
The Director of the Department of Finance and Administration may assess and collect delinquent state and local taxes from the owner or owners of the hotel or restaurant, file claims for unpaid taxes against bonds or other security required to be posted by the permittee, and enforce liens against assets held by the owner or owners. The Alcoholic Beverage Control Division may suspend or refuse to renew a permit held by a nonpartner if the hotel or restaurant owner fails to remit state taxes.
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