Browse Arkansas Code titles and sections
26-57-245. Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-245. Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice.
(a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed the stamps required by this subchapter or any tobacco products upon which the taxes imposed by this subchapter have not been paid upon conviction is guilty of a criminal offense that is a:
(1) Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or
(2) Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).
(b)(1) A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under §§ 4-88-101 — 4-88-115 and may be enforced by the Attorney General.
(2) Each purchase, sale, or offer to sell unstamped cigarettes or untaxed tobacco products in violation of subsection (a) of this section constitutes a separate violation.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-245
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-57-245
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: dd14e5d35d516eea65a7e51b33d30ee75f4aeb095c3a4cd9d15b9e7b74462859
Source location: content.xml paragraph 26708
Stored source content
26-57-245. Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice.
(a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed the stamps required by this subchapter or any tobacco products upon which the taxes imposed by this subchapter have not been paid upon conviction is guilty of a criminal offense that is a:
(1) Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or
(2) Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).
(b)(1) A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under §§ 4-88-101 — 4-88-115 and may be enforced by the Attorney General.
(2) Each purchase, sale, or offer to sell unstamped cigarettes or untaxed tobacco products in violation of subsection (a) of this section constitutes a separate violation.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
4-88-101. Applicability of chapter.
This chapter does not apply to:
(1) Advertising or practices which are subject to and which comply with any rule, order, or statute administered by the Federal Trade Commission;
(2) Broadcasters, printers, publishers, and other persons engaging in the dissemination of information who do not have actual knowledge of the intent, design, purpose, or deceptive nature of the advertising or practice;
(3) Actions or transactions specifically permitted under laws administered by the Insurance Commissioner, the Securities Commissioner, the State Highway Commission, the Bank Commissioner, or other regulatory body or officer acting under statutory authority of this state or the United States, unless a director of these divisions specifically requests the Attorney General to implement the powers of this chapter; or
(4) Actions or transactions of a public utility which have been authorized by the Arkansas Public Service Commission, a municipal authority, the Federal Energy Regulatory Commission, the Federal Communications Commission, or other regulatory body or officer acting under statutory authority of the United States.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 4-88-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 4-88-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
4-88-115. Statute of limitations.
Any civil action brought to enforce the provisions of this chapter may be brought in any court of competent jurisdiction in this state during a period of five (5) years commencing on the date of the occurrence of the violation or the date upon which the cause of action arises.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 4-88-115
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 4-88-115. This identifies an authority to review, not proof of applicability.