Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605)
Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268)
Section 26-57-231 - Failure to allow inspection unlawful

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.

Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 8, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 21, eff. 8/16/2013.

Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528; Acts 1997, No. 1337, § 19.