Arkansas Code
Subchapter 2 - Cotton and Cotton Gins
§ 2-20-205. Records of seed cotton

(a) Every person or corporation owning or operating any cotton gin within this state shall make and keep in a well-bound book a record of all seed cotton purchased at or for the gin, which shall show the:
(1) Name and address of the seller;
(2) Amount of seed cotton purchased;
(3) Date purchased; and
(4) Purchase price.

(b) The record shall be open at all times for inspection by any justice of the peace, constable, deputy constable, sheriff, deputy sheriff, prosecuting attorney, or deputy prosecuting attorney.