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26-57-264. Information to be provided to Attorney General.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-264. Information to be provided to Attorney General.
(a) Upon request of the Attorney General, any information provided to the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control shall be provided to the Attorney General.
(b) The Attorney General may enforce § 26-57-245(b) and §§ 26-57-248 and 26-57-250 by filing a civil action in the Pulaski County Circuit Court.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-264
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:26-57-264
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 72c628fcf5b7b5809ebe2c1f857f8e44b276a2188af717672def80ceb4a98ceb
Source location: content.xml paragraph 27296
Stored source content
26-57-264. Information to be provided to Attorney General.
(a) Upon request of the Attorney General, any information provided to the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control shall be provided to the Attorney General.
(b) The Attorney General may enforce § 26-57-245(b) and §§ 26-57-248 and 26-57-250 by filing a civil action in the Pulaski County Circuit Court.
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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. The source passage cites 26-57-245. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-57-248. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-250. Civil action to recover tax and penalties — Party defendants.
(a) When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties.
(b) The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-250
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 26-57-250. This identifies an authority to review, not proof of applicability.