Browse Arkansas Code titles and sections
5-73-104. Criminal use of prohibited weapons.
Arkansas Code — all titles (historical 2020) · legal_authorities
5-73-104. Criminal use of prohibited weapons.
(a) A person commits the offense of criminal use of prohibited weapons if, except as authorized by law, he or she knowingly uses, possesses, makes, repairs, sells, or otherwise deals in any:
(1) Bomb;
(2) Metal knuckles; or
(3) Other implement for the infliction of serious physical injury or death that serves no lawful purpose.
(b) This section does not apply if the person uses, possesses, makes, repairs, sells, or otherwise deals in an item described in this section that is in compliance with the National Firearms Act, 26 U.S.C. §§ 5801 — 5861, or other applicable federal law, as either existed on January 1, 2019.
(c) It is a defense to prosecution under this section that:
(1) The defendant was a law enforcement officer, prosecuting attorney, deputy prosecuting attorney, prison guard, or member of the United States Armed Forces acting in the course and scope of his or her duty at the time he or she used or possessed the prohibited weapon; or
(2) The defendant used, possessed, made, repaired, sold, or otherwise dealt in any article enumerated in subsection (a) of this section under circumstances negating any likelihood that the weapon could be used as a weapon.
(d)(1) Criminal use of prohibited weapons is a Class B felony if the weapon is a bomb.
(2) Criminal use of prohibited weapons is a Class A misdemeanor if the offense is possession of metal knuckles.
(3) Otherwise, criminal use of prohibited weapons is a Class D felony.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-73-104
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:5-73-104
Source file: gov.ar.code.title.05.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 91663c12e700d758307bff85a10a22429fe336e075ab84d4a8247cb2c7896b2a
Source location: content.xml paragraph 29920
Stored source content
5-73-104. Criminal use of prohibited weapons.
(a) A person commits the offense of criminal use of prohibited weapons if, except as authorized by law, he or she knowingly uses, possesses, makes, repairs, sells, or otherwise deals in any:
(1) Bomb;
(2) Metal knuckles; or
(3) Other implement for the infliction of serious physical injury or death that serves no lawful purpose.
(b) This section does not apply if the person uses, possesses, makes, repairs, sells, or otherwise deals in an item described in this section that is in compliance with the National Firearms Act, 26 U.S.C. §§ 5801 — 5861, or other applicable federal law, as either existed on January 1, 2019.
(c) It is a defense to prosecution under this section that:
(1) The defendant was a law enforcement officer, prosecuting attorney, deputy prosecuting attorney, prison guard, or member of the United States Armed Forces acting in the course and scope of his or her duty at the time he or she used or possessed the prohibited weapon; or
(2) The defendant used, possessed, made, repaired, sold, or otherwise dealt in any article enumerated in subsection (a) of this section under circumstances negating any likelihood that the weapon could be used as a weapon.
(d)(1) Criminal use of prohibited weapons is a Class B felony if the weapon is a bomb.
(2) Criminal use of prohibited weapons is a Class A misdemeanor if the offense is possession of metal knuckles.
(3) Otherwise, criminal use of prohibited weapons is a Class D felony.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
**(b) Reduced rates of tax for small importers and manufacturers**
(1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 5801. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3282
TITLE 26—INTERNAL REVENUE CODE
§ 5801
§ 5801. Imposition of tax
(a) General rule
On 1st engaging in business and thereafter on
or before July 1 of each year, every importer,
manufacturer, and dealer in firearms shall pay a
special (occupational) tax for each place of busi-
ness at the following rates:
(1) Importers and manufacturers: $1,000 a
year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
(b) Reduced rates of tax for small importers and
manufacturers
(1) In general
Paragraph (1) of subsection (a) shall be ap-
plied by substituting ‘‘$500’’ for ‘‘$1,000’’ with
respect to any taxpayer the gross receipts of
which (for the most recent taxable year ending
before the 1st day of the taxable period to
which the tax imposed by subsection (a) re-
lates) are less than $500,000.
(2) Controlled group rules
All persons treated as 1 taxpayer under sec-
tion 5061(e)(3) shall be treated as 1 taxpayer
for purposes of paragraph (1).
(3) Certain rules to apply
For purposes of paragraph (1), rules similar
to the rules of subparagraphs (B) and (C) of
section 448(c)(3) shall apply.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1227; amended Pub. L. 100–203, title X,
§ 10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A
Stat. 721; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(a),
72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 1, 74 Stat. 149,
consisted of provisions similar to those comprising this
section, prior to the general revision of this chapter by
Pub. L. 90–618.
AMENDMENTS
1987—Pub. L. 100–203 substituted ‘‘Imposition of tax’’
for ‘‘Tax’’ in section catchline and amended text gen-
erally. Prior to amendment, text
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5801
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 5801. This identifies an authority to review, not proof of applicability.