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3-3-216. Possession or sale of untaxed intoxicating liquor — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-3-216. Possession or sale of untaxed intoxicating liquor — Definition.
(a) As used in this section, “intoxicating liquor” means any beverage containing more than five-tenths percent (0.5%) of alcohol by weight.
(b) It is unlawful for a person to buy, bargain, sell, loan, own, have in possession, or knowingly transport in this state an intoxicating liquor upon which the Arkansas excise tax prescribed by law has not been paid.
(c)(1) Except as provided in subdivision (c)(2) of this section, a violation of this section is a Class B misdemeanor.
(2) A violation of this section is a Class A misdemeanor if a person transports intoxicating liquor into this state from another state without the Arkansas excise tax having been paid on the intoxicating liquor and the person was transporting the intoxicating liquor for the purpose of resale in this state.
(d)(1) In addition to the applicable criminal penalties under subsection (c) of this section, a person who violates this section is subject to a civil penalty equal to the amount of all excise tax levied on the intoxicating liquor at the rates imposed on alcoholic beverages under § 3-7-101 et seq.
(2) The Department of Finance and Administration shall assess and administer the civil penalty set forth in this subsection under the Arkansas Tax Procedure Act, § 26-18-101 et seq., and shall promulgate any rules necessary for the proper administration and enforcement of the civil penalty.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-3-216
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:3-3-216
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 12ed8c333a6a9c716652e542db96b260d6a0e22b0942a5c090778a202678e739
Source location: content.xml paragraph 1192
Stored source content
3-3-216. Possession or sale of untaxed intoxicating liquor — Definition.
(a) As used in this section, “intoxicating liquor” means any beverage containing more than five-tenths percent (0.5%) of alcohol by weight.
(b) It is unlawful for a person to buy, bargain, sell, loan, own, have in possession, or knowingly transport in this state an intoxicating liquor upon which the Arkansas excise tax prescribed by law has not been paid.
(c)(1) Except as provided in subdivision (c)(2) of this section, a violation of this section is a Class B misdemeanor.
(2) A violation of this section is a Class A misdemeanor if a person transports intoxicating liquor into this state from another state without the Arkansas excise tax having been paid on the intoxicating liquor and the person was transporting the intoxicating liquor for the purpose of resale in this state.
(d)(1) In addition to the applicable criminal penalties under subsection (c) of this section, a person who violates this section is subject to a civil penalty equal to the amount of all excise tax levied on the intoxicating liquor at the rates imposed on alcoholic beverages under § 3-7-101 et seq.
(2) The Department of Finance and Administration shall assess and administer the civil penalty set forth in this subsection under the Arkansas Tax Procedure Act, § 26-18-101 et seq., and shall promulgate any rules necessary for the proper administration and enforcement of the civil penalty.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-101. Purpose.
It is declared not to be the purpose of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 to impose a duplicate or double license tax on the manufacturing, selling, blending, rectifying, or mixing in this state, or transporting in this state of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages, as measured by the quantity of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages, manufactured, sold, blended, rectified, mixed, or transported in or into this state in conformity thereto, and any other license tax imposed by law heretofore passed is declared to be a privilege tax or permit fee.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-101
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 3-7-101. This identifies an authority to review, not proof of applicability.