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26-57-248. Possession or sale of products with unpaid taxes — Supplemental penalties.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-248. Possession or sale of products with unpaid taxes — Supplemental penalties.
(a) A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a penalty of:
(1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and
(2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale.
(b) The penalty shall be held to be in the nature of a civil penalty and may be collected by civil or administrative action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.
(c) A penalty assessed under this section shall be deposited into the tobacco control fund of Arkansas Tobacco Control established under § 26-57-247(p).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-248
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-57-248
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 193816ce484fd6619bfab651c6a5211875e1d9381f356ce3a42de588b06048da
Source location: content.xml paragraph 26917
Stored source content
26-57-248. Possession or sale of products with unpaid taxes — Supplemental penalties.
(a) A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a penalty of:
(1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and
(2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale.
(b) The penalty shall be held to be in the nature of a civil penalty and may be collected by civil or administrative action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.
(c) A penalty assessed under this section shall be deposited into the tobacco control fund of Arkansas Tobacco Control established under § 26-57-247(p).
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-247. Seizure, forfeiture, and disposition of tobacco products and other property.
(a) Cigarettes to which stamps have not been affixed as provided by law are subject to seizure and shall be held as evidence for prosecution.
(b) The Director of Arkansas Tobacco Control may seize and hold for disposition of the courts or the Arkansas Tobacco Control Board all tobacco products, vapor products, alternative nicotine products, or e-liquid products found in the possession of a person dealing in, or a consumer of, tobacco products, vapor products, alternative nicotine products, or e-liquid products if:
(1) Prima facie evidence exists that the full amount of excise tax due on the tobacco products has not been paid to the Secretary of the Department of Finance and Administration;
(2) Tobacco products, vapor products, alternative nicotine products, or e-liquid products are in the possession of a wholesaler who does not possess a current Arkansas wholesale permit;
(3) A retail establishment does not possess a current Arkansas retail permit; or
(4) The tobacco products, vapor products, alternative nicotine products, or e-liquid products have been offered for sale to the public at another location without a current Arkansas retail permit.
(c) Property, including money, used to facilitate a violation of this subchapter or the Unfair Cigarette Sales Act, § 4-75-701 et seq., may be seized and forfeited to the state.
(d)(1) A prosecuting attorney may institute a civil action against a person who is convicted of a criminal violation under this subchapter or the Unfair Cigarette Sales Act, § 4-75-701 et seq., to obtain a judgment for:
(A) Damages in an amount equal to the value of the property, funds, or a monetary instrument involved in the violation;
(B) The pro
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-247
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 26-57-247. This identifies an authority to review, not proof of applicability.