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2020 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
Universal Citation: AR Code § 26-57-231 (2020)
A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to allow the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's inventory 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 upon conviction is guilty of a Class A misdemeanor and may have his or her permit immediately suspended by the Director of Arkansas Tobacco Control, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.
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