Arkansas Code
Subchapter 7 - Railroads and Express Companies — Establishing Rates
§ 23-4-718. Access to railroad books by department — Penalties

(a)
(1) The Arkansas Department of Transportation shall have the right at such times as the department deems necessary to inspect the books and papers of any railroad company and to examine under oath any officer, agent, or employee of the railroad in relation to the business and affairs of the railroad.
(2) If any railroad refuses to permit the department to examine its books and papers, the railroad company, for each offense, shall pay to the State of Arkansas not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each day it shall so fail and refuse.

(b) Any officer, agent, or employee of any railroad company who, upon proper demand, shall fail or refuse to exhibit to the department any book or paper of such a railroad company which is in the possession or under the control of the officer, agent, or employee shall be deemed guilty of a misdemeanor and upon conviction in any court having jurisdiction shall be fined for each offense a sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500).